Just a friendly reminder that if you make payments on account, your second payment towards your 2025/26 tax bill is due to HMRC by Friday 31 July 2026.
Not everyone makes payments on account — so if this doesn’t apply to you, don’t worry, there’s nothing you need to do. Your HMRC Personal Tax Account shows your statements and exact figures, so it’s the best place to check what (if anything) is due.
What are payments on account?
Payments on account are advance payments towards your next tax bill, which HMRC asks for when your Self Assessment bill is over £1,000. Two are due each year — one on 31 January and one on 31 July — and they’re deducted from what you owe when your next tax return is submitted. They’re designed to spread the cost of your tax bill and avoid a large surprise payment in January.
Our guide explains it all in plain English: How payments on account work.
How to pay
You can check the exact amount due and pay through your HMRC online account. Paying by the deadline means you’ll avoid any interest being added to your bill.
Expecting a lower tax bill this year?
If your income has dropped, you may be able to ask HMRC to reduce your payments on account. Just be aware that if you reduce them by too much, HMRC will charge interest on the difference — so it’s worth getting it right.
Here’s how: How to reduce your payments on account.
