Payments on Account Calculator
Check whether Self Assessment payments on account are due, how much each instalment is, when they must be paid, and what balancing payment follows.
Your 2026/27 tax return figures
The year on the return you have just completed. Payments on account for the following year are based on it.
The income tax charged on your tax calculation (SA302), before deducting anything already paid.
Class 4 NI on your self-employed profits. It counts towards payments on account.
PAYE from employment or a pension, CIS deductions, and tax already taken from savings or dividends.
Excluded from payments on account — paid in full with the balancing payment.
Also excluded from payments on account — paid in full with the balancing payment.
Excluded from payments on account, but included in the balancing payment.
The two instalments you paid last 31 January and 31 July towards this year's bill. Leave blank if none.
Enter last year's income tax above
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Tax year 2026/27 · figures as at 26 August 2026
How this is calculated
- Income tax for the year£0.00
- Class 4 National Insurance£0.00
- Total income tax and Class 4 NIOnly these two count towards payments on account£0.00
- Less tax deducted at sourcePAYE, CIS deductions and tax taken from savings or dividends−£0.00
- Relevant amountThe figure payments on account are based on£0.00
- Proportion deducted at sourcePayments on account are not required if this is more than 80.0%0.0%
- Payments on account dueThe relevant amount is under the £1,000.00 de minimis, so nothing is payable on accountNone
- Class 2 NI, Capital Gains Tax and student loanExcluded from payments on account — these are always paid with the balancing payment£0.00
- Total payable for the year£0.00
- Less tax deducted at source and payments already made−£0.00
- Balancing payment (31 January 2028)Payable with your first payment on account£0.00
- Total due on 31 January 2028Balancing payment plus the first payment on account£0.00
Assumptions used
- Payments on account are half the previous year's income tax and Class 4 National Insurance, net of tax deducted at source, and are due on 31 January and 31 July.
- No payments on account are required where the relevant amount is less than £1,000.00, or where more than 80.0% of the liability was deducted at source.
- Class 2 National Insurance, Capital Gains Tax and student or postgraduate loan repayments are excluded from payments on account and are paid in full with the balancing payment.
- Any odd penny in splitting the relevant amount is added to the second payment on account.
- The calculator assumes the figures you enter are the final amounts on your tax return, and that no amounts have been collected through your PAYE tax code.
- HMRC late payment interest is charged at 7.75% (Bank of England base rate plus 4%).
Not sure what you owe HMRC and when?
We'll email your payment schedule with the due dates, and can look at whether a claim to reduce your payments on account is appropriate — reducing them too far attracts interest.
Reducing your payments on account
Payments on account assume you will earn roughly the same this year as last. If your income has genuinely fallen — you lost a contract, took a salaried job, or your profits dropped — you can ask HMRC to reduce both instalments. You do this on the SA303 claim, in your HMRC online account or on your tax return.
Reduce them to the tax you honestly expect to owe for the year, not to the amount you would prefer to pay. HMRC accepts the claim without question at the time, then checks it against your actual return.
Reduce them too far and HMRC charges interest
If your actual liability turns out higher than the reduced payments, interest runs at 7.75% on the shortfall from each original due date — 31 January and 31 July — not from the date you eventually pay. A £2,000 shortfall (£1,000 on each instalment) left until the following 31 January costs roughly £116.57 in interest. A claim HMRC considers deliberately excessive can also attract a penalty.
Related calculators
Indicative only. This calculator does not account for amounts collected through your PAYE tax code, tax equalisation arrangements, late-filing penalties, or a return that is the last one HMRC requires from you. Check your HMRC Self Assessment statement for the amounts actually demanded.