Payments on account calculator
Find out whether you have to make payments on account, and what you pay on 31 January 2027 and 31 July 2027.
Your result shows here. It updates as you type.
This does not send anything to HMRC. You type the totals into HMRC-recognised software or a bridging tool.
Figures are estimates for planning. They are not tax advice.
Rates checked on gov.uk on 6 November 2026.
Plan your January in a spreadsheet
The Self-Employed Tax Estimate and Payments on Account Planner is being finished. It shows what to put by each month before 31 January and 31 July. It will be in the shop. Read what you owe on 31 January 2027: the 31 January guide.
See the shopQuestions people ask
What are payments on account?
Two advance payments towards next year's tax bill, each half of the previous year's Self Assessment bill including Class 4 National Insurance. The first is due 31 January and the second 31 July.
When do I not have to make them?
If your last bill was under £1,000, or if more than 80% of your tax was collected at source, for example through PAYE.
Why is the January bill so large?
On 31 January you pay the balancing payment for the year just ended and the first payment on account for the next. If your income is rising, the balancing payment can be big too.
Can I lower the payments?
If you expect a smaller bill next year, you can ask HMRC to reduce your payments on account. Pay the right amount, because a reduction that turns out too low is charged interest.
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