Second Self Assessment payment on account due by 31 July

If you make payments on account, the second one is due by midnight on 31 July. Each payment is usually half of last year's Self Assessment tax bill.

Deadline

Every year by 31 July

Last checked

Checked against the official source: 20 October 2026

What if you miss the deadline? HMRC charges interest on late payments on account. Pay as soon as you can.

Payments on account are advance payments towards your next tax bill. They are due by 31 January and 31 July. You do not need to make them if last year's Self Assessment bill was under £1,000, or if you paid more than 80% of last year's tax another way, for example through your tax code.

How to do it

1. Check your Self Assessment statement in your HMRC online account to see if a July payment is due.
2. If you expect lower profits this year, reduce your payments on account online or with form SA303.
3. Pay by 31 July. Faster Payments and card payments usually arrive the same or next day.
4. Keep money aside for the balancing payment due on 31 January.

Common questions

Who has to make payments on account?

Most people in Self Assessment, unless last year's bill was under £1,000 or more than 80% of last year's tax was paid outside Self Assessment.

Can I reduce my payments on account?

Yes. Sign in to your online account and choose 'Reduce payments on account', or send form SA303. If your final bill is higher, HMRC charges interest on the difference.

Official source: gov.uk (opens in a new tab)

This information is not legal or tax advice.