31 July deadline: second Self Assessment payment on account
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If you file Self Assessment and had a tax bill over £1,000 last year, HMRC expects a second payment on account by 31 July 2026. Missing it triggers interest from the next day — not an immediate penalty, but costs add up.
By Money Guide editorial team
Published:
Payments on account are advance payments towards your next tax bill, split into two instalments on 31 January and 31 July. Each instalment is normally half of your previous year's bill, unless you have reduced them using form SA303 because your income will be lower.
The 31 July 2026 payment covers the 2025/26 tax year. If you submitted your 2024/25 return by 31 January and owed more than £1,000 after deducting tax already collected through PAYE, you should already have made a first payment on account in January.
You can pay through HMRC's online service, bank transfer or the HMRC app. If you cannot pay in full, contact HMRC before the deadline to discuss a Time to Pay arrangement — interest applies but avoiding the deadline reduces avoidable charges.
Self-employed people, landlords with rental income above the £1,000 property allowance, and higher earners with untaxed income are most commonly affected. The gov.uk Self Assessment hub explains who must register and how payments on account work.