Not tax advice. Computation tools only. Have a professional check your work before filing.
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tax-calendar/gb/uk-second-payment-on-account-july-31
GBSelf-employed

Self Assessment 2nd Payment on Account

The second payment on account for the 2025/26 tax year — typically 50% of the prior year's total liability.

Filing deadline

July 31, 2026

Country
United Kingdom
Tax year
2025
Official
Tax authority

What is this deadline?

The second of two payments on account for the current tax year (2025/26). HMRC estimates your tax bill based on your prior-year Self Assessment and splits it into two payments: one in January and one in July.

Who needs to file?

Anyone who paid a balancing payment greater than £1,000 last year, unless 80%+ of their tax was collected via PAYE.

Key dates

  • Due: July 31, 2026

What people miss

  • You can reduce payments on account if you know this year's income is lower — file form SA303 online via HMRC
  • Over-reducing means you'll owe more in the balancing payment + potential interest
  • Interest-free if paid on time, but interest accrues from August 1 if late

Prepare this return with open-source skills

These skills are in the OpenAccountants repo. Add them to your AI agent and they handle the computation.

uk-payments-on-account.mdGB

Use this skill whenever asked about UK Payments on Account (POA) for Self Assessment taxpayers. Trigger on phrases like "payments on account", "POA", "POA 2026", "January payment", "July payment", "balancing payment", "SA303", "claim to reduce", "reduce payments on account", "do I need to make payments on account", "POA threshold", "tax underpayment", "MTD ITSA payments on account", or any question about advance income tax payments under UK Self Assessment. Covers the two-payment schedule (31 January / 31 July), the GBP 1,000 threshold, the 80% PAYE test, balancing payment mechanics, SA303 claim to reduce, excluded items (Class 2 NIC, student loan, CGT), interest on late payments, the interaction with MTD ITSA quarterly updates from 6 April 2026, and interaction with tax codes. ALWAYS read this skill before touching any UK POA work.

This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.

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