New analysis highlights that self-employed people who earn less are particularly likely to miss the tax filing deadline. PensionBee reports that around 180,000 self-employed individuals were late with their returns in the 2023–24 period. Of those late filers, approximately 94% were basic or below basic rate taxpayers, indicating that the majority of missed deadlines are concentrated among lower-earning groups.

The reporting also points to a broader pattern in which lateness is not distributed evenly across income levels. While the figures focus on self-employed taxpayers who file after the deadline, they do not specify whether the late submissions are due to difficulties accessing support, lack of awareness, or other personal circumstances. The data is presented as evidence of a higher propensity for deadline misses among those with lower taxable incomes.

Overall, the sources agree on the central figures: the estimated number of late self-employed filers in 2023–24 and the large share of them who fall into the basic rate or lower income categories.