Second Payment on Account Due 31 July 2026
HMRC is reminding Self Assessment taxpayers that the second Payment on Account is due by 31 July 2026 — here's who it applies to and how to pay.
HMRC is reminding Self Assessment customers that the second Payment on Account is due by midnight on 31 July 2026. Payments on Account are advance instalments towards your next tax bill, split across two dates each year: 31 January and 31 July.
Each instalment is usually half of your previous year's tax bill. You won't have a Payment on Account to make if last year's tax bill was under £1,000, or if you paid more than 80% of what you owed through other means, such as PAYE.
Key Points
- The second Payment on Account for the 2024-25 tax year is due 31 July 2026.
- HMRC says around 2 million taxpayers have used its app to manage Self Assessment since January 2022, with over 110,000 payments made through the app since April 2026.
- If you expect your income to be lower than last year, you can ask HMRC to reduce your Payments on Account.
- If you can't pay in full, you may be able to spread the cost with a payment plan.
What to Do
- Check what you owe and pay through the HMRC app, online banking, or GOV.UK.
- If money is tight, look into setting up a monthly or weekly payment plan.
- If your profits have dropped, consider reducing your Payments on Account so you don't overpay.
Information accurate as of 11 July 2026. Verify current details on GOV.UK.
Official Sources
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