Payment on Account Calculator
Calculate your advance tax payments for Self Assessment
Your total Self Assessment tax bill
Tax collected through employment
What are Payments on Account?
Payments on Account are advance payments towards your next year's tax bill. If your Self Assessment tax bill is more than £1,000 (after deducting tax paid at source), you'll usually need to make two advance payments - on 31 January and 31 July.
When are Payments on Account due?
First payment: 31 January (same date as your balancing payment). Second payment: 31 July. Each payment is 50% of your previous year's tax bill. The following January, you pay any balance owed.
Can I reduce my Payments on Account?
Yes, if you expect your income to be lower, you can apply to HMRC to reduce your POA. Be careful - if you under-estimate, you'll pay interest on the shortfall. Use form SA303 or your online account.
Who is exempt from Payments on Account?
You don't need to make POA if: your last Self Assessment bill was under £1,000, OR more than 80% of your tax was collected at source (e.g., through PAYE). You also won't pay POA in your first year of Self Assessment.
What happens if I miss a Payment on Account?
HMRC charges interest from the due date until you pay. After 30 days, a 5% penalty applies. Further penalties apply at 6 and 12 months. Always contact HMRC if you're struggling to pay - Time to Pay arrangements may be available.