The 2019-20 tax return can be finalised at any time up to the deadline but HMRC is encouraging customers to complete it early to allow for more time to pay their tax bill or set up a payment plan.

HMRC’s interim director general of customer services, Karl Khan, said: “The 31st January deadline for tax returns is still a few weeks away, but customers don’t have to wait until then. We’re encouraging them to beat the busy January rush and get their tax returns in now.

“We know that many people are affected by the coronavirus pandemic this year and we’re here to help if they need to spread the cost of their tax bill. It’s quick and easy to set up a payment plan online and there’s no need to call us to set it up.”