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Article ID: 788
Last updated: 02 Mar, 2018
You don't need to make payments on account (POA) towards the next tax year if:
Illustrated Example for point 1: POA are not due when the total tax due (less Class 2 NIC payment) for the year is under £1,000. No POA are due in this example because the total tax due is £1,129.00, less class 2 payable of £145.60 = £983.40 which is less than the £1,000 threshold.
Illustrated Example for point 2: POA are not due when more than 80% of the tax due is met by income tax deducted at source. In this situation although the tax due is more than £1,000, more than 80% of the tax liability £6,053.96 has been collected at source. 80% x £6,053.96 = £4,843.16 and the amount collected at source via PAYE = £5,000 therefore no POA are due for this scenario.
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