Self Assessment — Payments on Account
Plan your Self Assessment bill: income tax and Class 4 NIC on trading profit, payments on account (31 January / 31 July) and the balancing payment.
Daten geprüft · Juli 2026
When do I have to make payments on account?
When your last Self Assessment bill was £1,000 or more and less than 80% of it was collected at source. Each payment is half of last year's bill, due 31 January and 31 July.
Quelle: HMRC — Understand your Self Assessment tax bill (gov.uk/understand-self-assessment-bill/payments-on-account); gov.uk/self-employed-national-insurance-rates; gov.uk/income-tax-rates. · aktualisiert 2026
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Alles über Self Assessment — Payments on Account
📋Überblick+
Estimates the 2025/26 Self Assessment liability on self-employment profit — income tax (top-slice above any income already taxed at source) plus Class 4 NIC (6% between £12,570 and £50,270, 2% above; Class 2 abolished from 2024/25) — then builds the payment schedule: two payments on account of 50% of last year's bill and the balancing payment due the following 31 January.
💡 Bewährte Vorgehensweisen
- The January payment often doubles up: balancing payment for last year plus the first payment on account for the current year.
- If you expect lower profits, you can apply to reduce your payments on account (form SA303) — but interest applies if you reduce too much.
- Class 2 NIC was abolished from 2024/25; state pension credits are preserved automatically above the small profits threshold.
🔢 Konkretes Beispiel
£60,000 trading profit, £10,000 prior-year bill: income tax £11,432 + Class 4 NIC £2,456.60 = £13,888.60. Two £5,000 payments on account (31 Jan / 31 Jul), balancing payment £3,888.60, and next January's total due £10,832.90 including the first 2026/27 payment on account.
📖Anleitung+
So verwenden Sie diesen Rechner
- 1
Enter your self-employment trading profit for the year.
- 2
Add any income already taxed at source (e.g. PAYE salary).
- 3
Enter last year's Self Assessment tax bill to compute the payments on account.
- 4
Read the schedule: 31 January, 31 July, and next January's balancing payment.
📚Glossar+
- Payments on account
- Two advance payments of 50% of last year's tax bill each, due 31 January and 31 July — required when last year's bill was £1,000 or more and less than 80% was collected at source.
- Balancing payment
- The difference between the actual bill and the payments on account already made, due the following 31 January — together with the first payment on account for the next year.
ℹ️Quellen & Aktualisierung+
Letzte Datenaktualisierung
5. Juli 2026
Quellen und Referenzen
HMRC — Understand your Self Assessment tax bill (gov.uk/understand-self-assessment-bill/payments-on-account); gov.uk/self-employed-national-insurance-rates; gov.uk/income-tax-rates.
Die Daten dieses Rechners werden regelmäßig aktualisiert, um die neuesten offiziellen Sätze abzubilden. Im Zweifel konsultieren Sie die oben genannten offiziellen Quellen.
FAQ — Self Assessment — Payments on Account
When do I have to make payments on account?+
When your last Self Assessment bill was £1,000 or more and less than 80% of it was collected at source. Each payment is half of last year's bill, due 31 January and 31 July.
How much Class 4 National Insurance do I pay?+
6% on profits between £12,570 and £50,270 and 2% above (2025/26). Class 2 NIC was abolished from April 2024.
What if my payments on account exceed my final bill?+
HMRC refunds the overpayment (or sets it against your next bill) once the return is filed — the calculator shows the expected refund.