- One month to go until the second Payments on Account deadline on 31 July.
- The HMRC app is the quickest way to pay, with more than 110,000 payments made through the app since April.
- Customers can set up payment plans to help spread the cost of their tax bill.
With one month to go, HM Revenue and Customs (HMRC) is reminding millions of 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 2 million Self Assessment taxpayers doing so since its introduction in January 2022. 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 2 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.
Further Information
More information about Self Assessment
Customers who expect their tax bill to be lower than last year can ask HMRC to reduce their payments on account via GOV.UK.
Sole traders and landlords with annual turnover above £50,000 are now required to use Making Tax Digital (MTD) for Income Tax, submitting quarterly updates to HMRC. Customers in scope should ensure they are signed up and using compatible software. The first quarterly submissions deadline for the 2026 to 2027 tax year is 7 August 2026.
It is important that customers let HMRC know if there are any changes in details or circumstances such as a new address or name, or if they are no longer self-employed or their business has closed. They should not assume someone else will update HMRC on their behalf.
If customers no longer need to do Self Assessment, they will need to tell HMRC.
GOV.UK One Login means customers can sign in once, prove their identity, and reuse it across government services. For the first time, all new customers signing up for HMRC digital services are now asked to create a GOV.UK One Login. Existing customers don’t need to do anything differently yet — they should continue using their Government Gateway as normal. They will be contacted with clear guidance and plenty of notice when it’s their time to move to GOV.UK One Login.
Criminals often impersonate HMRC to steal money or personal information in someone else’s name. People should always take time to stop and think if the request is genuine before sharing personal information, never click on links in unexpected messages or share their HMRC sign-in details. Genuine HMRC contact details and advice on spotting scams can be found on GOV.UK.