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Payments on account calculator
On 31 January you pay the balance of last year's Self Assessment bill and the first half of this year's in advance. With a £6,000 bill for 2025-26 and £4,000 already paid on account, £5,000 is due on 31 January 2027 and £3,000 on 31 July 2027. Enter your own figures.
The bill is what your return shows you owe through Self Assessment, after tax already taken at source. Your online account shows the payments on account you have made.
Due by 31 January 2027
Each payment on account is half of your 2025-26 bill.
How it works
- Balancing payment: the whole bill for the year just ended (plus any capital gains tax and student loan) less the payments on account you made towards it.
- Payments on account: two halves of that bill, paid in advance towards the current year, on 31 January and 31 July.
- No payments on account if the bill was under £1,000, or if more than 80% of your tax was taken at source.
- gov.uk's example: a £3,000 bill for 2023-24 with £900 + £900 paid on account gives a £1,200 balancing payment plus a £1,500 first payment: £2,700 by 31 January 2025, then £1,500 by 31 July 2025.
Frequently asked questions
What are payments on account?
Advance payments towards your next Self Assessment bill. Each one is usually half of last year's bill (income tax plus Class 4 National Insurance), paid by 31 January and 31 July. The balancing payment for the year just ended is due on the same 31 January.
Do I have to make payments on account?
Not if last year's Self Assessment bill was under £1,000, or if more than 80% of the tax you owed was already taken at source (for example through PAYE). Otherwise HMRC expects them.
Why is my first January bill so big?
In your first year with a bill of £1,000 or more you pay the whole bill for the year just ended plus the first payment on account for the current year, up to one and a half times your bill in one go. gov.uk's own example: a £3,000 bill becomes £2,700 in January when £1,800 was already paid on account.
Are capital gains tax and student loans included?
No. Capital gains tax and student loan repayments collected through Self Assessment are paid in the balancing payment only; they do not create payments on account.
Can I reduce my payments on account?
Yes, if you expect a lower bill this year: in your online account (Reduce payments on account) or on form SA303. If your final bill turns out higher, HMRC charges interest on the difference.
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Cite or link to this calculator
DecisionsCalc (2026). Payments on Account Calculator (UK): What You Pay on 31 January and 31 July. https://decisionscalc.com/tools/uk-payments-on-account-calculator/
You are welcome to quote our figures with a link. Each figure on the page names its official source and the date we checked it.
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