Payment on Account Calculator
Calculate your Self Assessment instalment payments for 2026/27. HMRC rates.
Payments on account do not apply
Payment Timeline - 2026/27
Quick Payment on Account Reference
| Previous Tax Bill | Each POA | Total POA |
|---|---|---|
| £1,500 | £750.00 | £1,500.00 |
| £2,000 | £1,000.00 | £2,000.00 |
| £3,000 | £1,500.00 | £3,000.00 |
| £5,000 | £2,500.00 | £5,000.00 |
| £10,000 | £5,000.00 | £10,000.00 |
| £20,000 | £10,000.00 | £20,000.00 |
| £50,000 | £25,000.00 | £50,000.00 |
How Payments on Account Work
Payments on account are advance payments towards your next Self Assessment tax bill. HMRC uses them to spread the cost of tax across the year rather than collecting everything in a single lump sum.
Who has to make payments on account?
You must make payments on account if your previous year's Self Assessment tax bill was more than £1,000 AND less than 80% of that tax was collected at source (e.g. through PAYE). If you are employed and most of your tax is handled through your payslip, you may not need to make payments on account.
How are they calculated?
HMRC assumes your next year's tax bill will be roughly the same as the previous year, so each instalment is half of the net amount you owed through Self Assessment.
The three payment dates
31 January (during the tax year): First payment on account. This is 50% of the previous year's Self Assessment liability.
31 July (after the tax year): Second payment on account. Another 50% of the previous year's liability.
31 January (following year): Balancing payment. Once you file your return, any remaining tax owed after deducting the two payments on account is due. If you overpaid, you receive a refund.
What if my income changes?
If your income rises, the balancing payment covers the shortfall. If your income falls, you may receive a refund. You can also apply to HMRC to reduce your payments on account if you expect a lower bill, but be careful: if you reduce too much, HMRC charges interest on the underpayment.