When do payments on account apply?

They normally apply unless the relevant amount is under £1,000 or more than 80% of assessed tax was paid outside Self Assessment. Check your HMRC statement.

What can be due on 31 January?

The completed-year balancing payment and the first payment on account towards the next year can both be due.

Farm 63 · reviewed against HMRC guidance 6 August 2026

UK Payments on Account Calculator

Separate the balancing payment, January instalment and July instalment using HMRC's £1,000 and 80% rules.

Strict under-£1,000 exception
Strict more-than-80% exception
January and July shown separately

Plan the two dates

Plan the two statutory dates

Use the figures from your tax calculation or HMRC statement. The whole bill and the amount used to calculate payments on account are not always the same.

Results appear only after “Calculate January and July”.

Use the existing decision guides

Each route returns to the same calculator; no new page or tool was added.

Payments on Account Calculator: Which Figure Goes Where?Map your Self Assessment statement to the relevant amount, balancing payment and two POA instalments.First Self Assessment Bill: Why January Can Be 150%See why a first filer can owe the completed-year bill plus the first half-payment towards the next year.31 January Payment: Balance Plus First POABreak the January deadline into the completed-year balance and the first payment on account.31 July Payment on Account: Second InstalmentPlan the second payment on account separately after the January bill has been handled.Reduce Payments on Account Without GuessingBase a reduction scenario on expected all-sources Income Tax and Class 4 after source deductions.Monthly Reserve for the January Tax DeadlineTurn the balancing payment and first POA into a transparent monthly reserve target.Payments on Account Exceptions: £1,000 and 80%Test the strict under-£1,000 and more-than-80%-outside-SA boundaries without rounding them away.Self-Employed Cash Flow Across January and JulyPlace the balancing payment and two POA dates on one cash-flow timeline without calling them extra tax.

What HMRC remains authoritative for

Your statement or online account shows whether payments on account apply and the amount actually due. This tool does not submit a return, change a payment or calculate interest.

Read the GOV.UK payments-on-account guidance

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