Free tool · 2025/26 and 2026/27
What payments on account will I make?
Payments on account are advance payments towards your next Self Assessment bill. See whether you need to make them, and what's due when.
Your latest tax return is for
Enter your Self Assessment bill to see what's due and when.
How payments on account work
You make payments on account unless your last Self Assessment bill was less than £1,000, or you've already paid 80% or more of all the tax you owe at source, for example through PAYE.
Each payment is half of last year's bill, counting Income Tax and Class 4 National Insurance. Capital Gains Tax and student loan repayments aren't included. The first is due by 31 January in the tax year and the second by 31 July after it.
If you still owe tax for the year after both payments, you pay the rest as a balancing payment by the next 31 January, along with your first payment on account for the following year.
If you expect this year's bill to be lower, you can ask HMRC to reduce your payments on account, online or on form SA303. If you reduce them too far, HMRC charges interest on the difference.
General information, not tax advice. See Payments on account on GOV.UK.