If you submit a tax return every year, this one is for you.
You may have a payment to make to HMRC by 31st July 2026.
This is one to note if you’re self-employed. Or if you have rental income.
It’s the ‘second payment on account’. A payment towards the tax year that ended in April 2026. You should have made a payment towards this in January, too.
Don’t wait to get this sorted. HMRC will start charging interest from the 31st July deadline.
What is a payment on account?
This is a payment based on HMRC’s best guess of the tax you owe them for the last tax year (2025-2026).
Your actual tax bill won’t be known until your tax return is completed. The deadline for this is 31st January 2027.
HMRC has a more in-depth explanation on payments on account on their website.
Have you had a letter from HMRC?
HMRC will post out letters with your updated tax bill. This will tell you how much you need to pay and how to pay it.
You can also find this information by signing up to view your Personal Tax Account here: Personal tax account: sign in or set up – GOV.UK or by downloading the HMRC app here: Download the HMRC app – GOV.UK
If you don’t receive your letter, if your tax bill looks wrong, or you are worried you can’t pay it. Don’t panic.
Further information and support is available here:
Understand your Self Assessment tax bill: Payments on account – GOV.UK