HM Revenue and Customs (HMRC) is reminding Self Assessment taxpayers to prepare for the 2025 to 2026 tax year second payments on account 31 July deadline.
Customers can set up monthly or weekly payment plans and any payments already made via these plans will count towards their next Self Assessment tax bill.
Payments can be done via the HMRC app, with nearly two million Self Assessment taxpayers doing so since its introduction in January 2022. HMRC says it makes it easy for people to pay towards their tax bill, set payment reminders and track and view their payment history.
Myrtle Lloyd, HMRC’s Chief Customer Officer, said:
“We know managing a Self Assessment tax bill isn’t always straightforward and we are here to help. From paying instantly via the HMRC app to spreading the cost through a payment plan, there’s support available for every customer.
“Search ‘Pay your Self Assessment tax bill' on GOV.UK to choose the payment option that works for you.”
Payments on account are payments towards a customer’s next Self Assessment tax bill. They help spread the cost of the tax owed by making payments in two instalments. Each payment is half of the tax the customer owed last year. These payments are due by midnight on 31 January and 31 July. Taxpayers can make payments on account via GOV.UK or the HMRC app. A full list of payment options is available on GOV.UK.
Customers must make these two payments, unless either:
- The amount of tax owed last year was less than £1,000
- Last year they paid more than 80% of the tax owed outside of Self Assessment (for example through their tax code or because their bank had already deducted interest on their savings)
Payments on account instalments can be paid before a customer has filed their Self Assessment tax return. The deadline for submitting tax returns and paying any remaining tax owed for the 2025 to 2026 tax year is 31 January 2027. Filing early means that customers know how much tax they owe sooner. A wide range of online help and support is available on GOV.UK to help people fill in and file their tax return.
HMRC is also making it easier for customers who are liable to pay the High Income Child Benefit Charge (HICBC) to complete their return accurately. From mid-July 2026, around 300,000 Self Assessment customers will have their or their partner's Child Benefit payment information pre-populated on their online Self Assessment tax return, making it faster and easier to get it right.
