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Article ID: 787
Last updated: 25 Mar, 2025
You'll usually have to make two payments on account for the current year's tax:
Each payment is half of the tax due for the previous year. For example, for the tax year 2024-25 (6 April 2024 to 5 April 2025), the first payment on account will be due on 31 January 2025. The second payment on account will be due on 31 July 2025. ExemptionThere are some circumstances in which a payment on account will not be due. If your tax bill for the previous year was less than £1,000 after PAYE or other deductions at source, you won't need to make a payment on account. Similarly, no payment on account will be due if, in the previous tax year, 80% or more of your tax was deducted at source. For example, if your liability is under £1,000 in 2023–24, you'll make a single payment on 31 January 2025, with no payments on account due for the 2024/25 tax year. Please note: Class 2 NIC payments are not considered for the calculation of payments on account however, Marriage Allowance (if any needs to be deducted from the current year's tax liability (added back) before the calculation for payments on account can be completed.
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