Self Assessment: second payment on account due 31 July 2026
HMRC is reminding Self Assessment taxpayers that the second payment on account for 2025 to 2026 must be paid by 31 July 2026.
The second payment on account towards your 2025 to 2026 Self Assessment tax bill is due by midnight on 31 July 2026. You can pay in one go or spread the cost with a weekly or monthly plan.
- Effective from
- Deadline 31 July 2026
- Who it affects
- Self Assessment taxpayers who make payments on account
HMRC is reminding Self Assessment taxpayers that the second payment on account towards their 2025 to 2026 tax bill must be paid by midnight on 31 July 2026. This is an advance instalment towards the tax you owe, not a new or additional charge, and it counts towards your overall liability.
What is due
If you make payments on account, 31 July 2026 is the deadline for your second instalment for the 2025 to 2026 tax year. You can check the exact amount HMRC expects in your online HMRC account or the HMRC app. The figure was calculated when you filed your 2024 to 2025 return.
How payments on account work
Payments on account spread the cost of your Self Assessment bill across two advance instalments. Each payment is usually half of the tax you owed the previous year, and the two instalments are due by 31 January and 31 July. Any remaining balance for the year (a balancing payment) is then settled by the following 31 January.
You generally do not have to make payments on account if the tax you owed last year was less than £1,000, or if more than 80% of your tax was collected at source (for example through PAYE).
What to do
Sign in to your HMRC online account or the HMRC app to confirm the amount due, then choose how to pay. You can pay the full amount in one go, or set up a weekly or monthly payment plan through the app or online to spread the cost, with any payments you make counting towards the bill.
If your income has fallen and you expect a smaller tax bill this year, you can ask HMRC to reduce your payments on account. Take care with this: if you reduce them too far and your actual bill turns out higher, HMRC will charge interest on the difference. Only reduce the payments if you are confident your income is genuinely lower.
If you miss it
If the payment is not made by 31 July 2026, HMRC charges interest on the outstanding amount from the day after the deadline until it is paid. HMRC's late-payment interest rate is set at the Bank of England base rate plus 4 percentage points, so paying on time avoids an avoidable cost. Check current interest rates on GOV.UK before deciding how to pay.