HM Revenue and Customs (HMRC) has issued a fresh warning to millions of Self Assessment customers, reminding them that the second Payment on Account for the 2025/26 tax year must be paid by July 31. Those who delay until the last minute risk unnecessary stress, the tax authority cautioned.
Payments on account are advance contributions towards the following year's tax bill, typically required if the previous Self Assessment bill exceeded £1,000 and less than 80% of tax was already deducted through PAYE or other means. Each instalment is generally half of the previous year's bill. HMRC stressed that customers struggling to pay can arrange weekly or monthly payment plans, with any instalments already made counting towards the July deadline.
HMRC is urging taxpayers to use its app, describing it as the fastest way to pay. Since April, over 110,000 payments have been made via the app, and nearly two million Self Assessment customers have used it since its launch in January 2022. The app also allows users to set payment reminders and track payment history.
Myrtle Lloyd, HMRC's Chief Customer Officer, said: 'We know managing a Self Assessment tax bill isn't always straightforward and we are here to help. From paying instantly via the HMRC app to spreading the cost through a payment plan, there's support available for every customer.' She advised searching 'Pay your Self Assessment tax bill' on GOV.UK to choose the best payment option.
Taxpayers who expect lower earnings this year can request a reduction in payments on account, though excessive reductions could lead to interest charges if underpaid. HMRC also reminded that people can file their 2025/26 return now to discover their final bill well ahead of the January 31, 2027 deadline. From mid-July, around 300,000 people paying the High Income Child Benefit Charge will have Child Benefit information automatically included in their online return.
HMRC urged vigilance against fraudsters, noting that criminals often impersonate the department via emails, texts, and phone calls. Taxpayers should never click on links in unsolicited messages or share their Government Gateway login details.
