Last year more than 2,000 people sent HMRC their self-assessment tax returns on Christmas Day but HMRC says customers should consider submitting their returns early to avoid the stress of a last minute rush.

Angela MacDonald, HMRC’s director general for customer services, said: “The deadline for completing self-assessment tax returns is only 100 days away, yet, so many of us wait until January to start the process. Avoid the last minute rush by completing your tax returns on time and then enjoy the upcoming festive period.

“We want to help people get their tax returns right – starting the process early and giving yourself time to gather all the information you need will help avoid that stressful, late rush to file.”

Tax is automatically deducted from the majority of UK taxpayers’ wages, pensions or savings. For people or businesses where tax is not automatically deducted, or when they may have earned additional untaxed income, they are required to complete a self-assessment tax return each year.

HMRC is also reminding people who are liable for the High Income Child Benefit Charge (HICBC) that they may need to file a tax return before the deadline. Those with income of more than £50,000 who receive child benefit, or those whose partner gets it, are liable for the charge.

Customers can check their annual income via their P60 or Personal Tax Account, and use HMRC’s child benefit tax calculator.

The deadline for paper tax returns is 31 October 2019 and the deadline for online tax returns and paying any tax owed is 31 January 2020. If customers miss the deadline, they face a minimum £100 penalty for late submissions.

Hargreaves Lansdown has tips for people to avoid a self-assessment slip-up.