On 20 November, we’ll be sending emails to about 70,000 customers who have overdue IR3 returns for either or both of the 2024 or 2025 tax years. This will not include clients of tax agents who have an extension of time until 31 March 2026 to file their 2025 returns.
We’ll be encouraging customers to file their overdue IR3 returns urgently and reminding them what happens if they do not file their returns – default assessments, late filing penalties and other enforcement activity.
Our focus is on returns for 2024 and 2025. However, we will also encourage customers to file overdue returns for earlier tax years.
Clients of tax agents
About 20% of the customers are clients of tax agents. For this campaign, we’ll email your clients directly, even if there is a ‘tax agent redirect’ in place. We’ll encourage your clients to contact you to resolve their overdue obligations.
If customers need help
We’ll ask customers to send us a message in myIR, or call us on 0800 473 249, if they need help. We will advise customers to contact us if they believe they do not need to file a return, so we can remove them from future reminders.
Customers will be directed to our website for more information about IR3 returns and how to file them.
Individual income tax return - IR3
Complete my individual income tax return - IR3
Follow up contact
If customers do not open our email, we'll email them again around 25 November.