🇬🇧

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.

FiscalitéGratuit — sans inscription

🧮

Remplissez les champs pour voir les résultats en temps réel

Vous aimez ce calculateur ?

Créez un compte gratuit pour sauvegarder vos calculs, accéder à l'historique et exporter en PDF. Passez au Pro pour les 319 calculateurs.

Créer un compte gratuit Voir le plan Pro — 49 €/mois

Tout savoir sur Self Assessment — Payments on Account

📋Présentation+

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.

💡 Bonnes pratiques

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.

🔢 Exemple concret

£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.

📖Guide d'utilisation+

Comment utiliser ce calculateur

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.

📚Glossaire+

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.

ℹ️Sources & MAJ+

📅

Dernière mise à jour des données

5 juillet 2026

📄

Sources et références

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.

Les données de ce calculateur sont mises à jour régulièrement pour refléter les derniers barèmes officiels. En cas de doute, consultez les sources officielles mentionnées ci-dessus.

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.

Calculateurs liés

Formations liées