{"id":1510,"date":"2026-01-07T15:01:01","date_gmt":"2026-01-07T15:01:01","guid":{"rendered":"https:\/\/www.simplybusiness.co.uk\/\/knowledge\/self-assessment\/self-assessment-payment-on-account\/"},"modified":"2026-03-31T12:00:49","modified_gmt":"2026-03-31T12:00:49","slug":"self-assessment-payment-on-account","status":"publish","type":"knowledge","link":"https:\/\/www.simplybusiness.co.uk\/knowledge\/self-assessment\/self-assessment-payment-on-account\/","title":{"rendered":"Self Assessment payment on account (2026 update)"},"content":{"rendered":"\n<div id=\"cg_test_pre_gate\" class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Payments on account are tax payments made twice a year by Self Assessment taxpayers to spread the cost of the upcoming year\u2019s tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s important to keep them in mind when planning your finances \u2013 though there are a few options available when it comes to paying.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Plus with Making Tax Digital (MTD) about to be phased in for income tax from April 2026, is payment on account set to change?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Our full guide looks at key Self Assessment payment on account dates, how to make a payment, and more.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex has-2-columns\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"#what-is\">What is payment on account?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#mtd\">Making Tax Digital changes<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#heresapaymentonaccountexample\">Payment on account example bill and payment plan<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#howtopaypaymentonaccount\">How to pay your payment on account<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#canyoureducepaymentsonaccount\">Can you reduce payments on account?<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a href=\"#whathappensifyouoverpay\">What happens if you overpay your payments on account?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#checkyourpaymentsonaccount\">How to check your payment on account<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#payingininstalments\">Paying your tax bill in instalments<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"#faqs\">Payment on account FAQs<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-30c80bf8 wp-block-group-is-layout-constrained\" style=\"border-radius:35px;margin-top:var(--wp--preset--spacing--90);margin-bottom:var(--wp--preset--spacing--90);padding-top:var(--wp--preset--spacing--90);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--90);padding-left:var(--wp--preset--spacing--90)\">\n<h2 class=\"wp-block-heading\" id=\"what-is\">What is payment on account?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Payment on account is when self-employed people make two advance payments towards their tax bill each year. These payments are calculated based on your previous year\u2019s tax bill. In other words, HMRC is making a prediction about your future income based on your past income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"> They\u2019re due in two instalments \u2013 the deadlines are <strong>31 January<\/strong> and <strong>31 July<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means the first instalment is due on the same day you submit your <a href=\"\/knowledge\/business-tax\/self-employed-tax-changes\/\" data-type=\"knowledge\" data-id=\"1514\">Self Assessment tax return<\/a> and clear your bill for the previous year, so it\u2019s important you have enough money set aside.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8220;Having these payments on account due means you need to keep on top of your cash flow,&#8221; says Pauline Green, Head of Product Compliance at accounting software firm QuickBooks. &#8220;Using <a data-type=\"knowledge\" data-id=\"1262\" href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/best-small-business-accounting-software-uk\/\">accounting software<\/a> can help you understand and manage your cashflow to make sure you have the funds to make these payments to HMRC.&#8221;<\/p>\n<\/div>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"How to fill in a Self Assessment tax return UK\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/53kodFNm-Mc?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<div class=\"wp-block-group has-azure-300-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-69910985 wp-block-group-is-layout-constrained\" style=\"border-radius:10px;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--90)\">\n<h2 class=\"wp-block-heading\" id=\"mtd\"><strong>Will Making Tax Digital change payment on account?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The switch to <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/self-assessment\/making-tax-digital-for-income-tax\/\" data-type=\"knowledge\" data-id=\"38240\">MTD<\/a> will not change how payment on account works. While MTD means you\u2019ll complete quarterly tax updates, this is for just for information purposes \u2013 meaning you won\u2019t make a payment each quarter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your payments on account will still be based on your previous year&#8217;s tax bill \u2013 and you\u2019ll still make your payments on the same dates.<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"heresapaymentonaccountexample\"><strong>Payment on account examples \u2013 how is it calculated?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Each of the two payments on account will normally be 50 per cent of your previous tax bill.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here\u2019s an example calculation:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jeremy, <a href=\"https:\/\/www.simplybusiness.co.uk\/cs\/welcome\/cleaners-insurance\/\" data-type=\"page\" data-id=\"419\" >a self-employed cleaner<\/a>, has a \u00a34,500 tax bill for the 2025-2026 tax year. He made two payments on account last year of \u00a31,200 each (\u00a32,400 in total).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The total tax to pay by midnight on 31 January 2027 is \u00a34,350. This includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">a \u2018balancing payment\u2019 of \u00a32,100 for the 2025-2026 tax year (\u00a34,500 minus \u00a32,400)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">the first payment on account of \u00a32,250 (half Jeremy\u2019s 2025-2026 tax bill) towards his 2025-2026 tax bill<\/li>\n\n\n\n<li class=\"wp-block-list-item\">he has to pay his second payment on account of \u00a32,250 by midnight on 31 July 2027<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If his tax bill for the 2026-2027 tax year is more than \u00a34,500 (the total of your two payments on account), he will need to make a \u2018balancing payment\u2019 to settle the bill by 31 January 2027.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Payments on account include <a data-type=\"knowledge\" data-id=\"1440\" href=\"\/knowledge\/self-assessment\/how-to-pay-national-insurance-when-self-employed\/\">Class 4 National Insurance contributions<\/a> where applicable, but not student loan repayments or <a data-type=\"knowledge\" data-id=\"1361\" href=\"\/knowledge\/business-tax\/capital-gains-tax\/\">capital gains tax<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You won\u2019t need to make a payment on account to HMRC if:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">your tax bill for the previous year was less than \u00a31,000 after PAYE<\/li>\n\n\n\n<li class=\"wp-block-list-item\">80 per cent or more of your tax was deducted at source through PAYE<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-lead-50-color has-alpha-channel-opacity has-lead-50-background-color has-background\"\/>\n\n\n\n<div id=\"cg_test_gate_download\" class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<h3 class=\"wp-block-heading\">Get your free guide on completing your tax return<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Download your free in-depth guide to completing your self-employed tax return. Why not save it and refer back to the guide when filling in your Self Assessment?<\/p>\n\n\n\n<div class=\"wp-block-button has-size-medium\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2025\/04\/how-to-do-a-self-employed-tax-return.pdf\">Download<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-lead-50-color has-alpha-channel-opacity has-lead-50-background-color has-background\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"howtopaypaymentonaccount\">How to pay your payment on account<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">You\u2019ll need to use your payment reference when you pay your payment on account. This is your <a href=\"\/knowledge\/business-tax\/what-is-a-utr-number\/\" data-type=\"knowledge\" data-id=\"1195\">Unique Taxpayer Reference (UTR)<\/a> number followed by the letter \u2018K\u2019.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here\u2019s how you can pay your Self Assessment payment on account:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">online using a debit card or corporate credit card<\/li>\n\n\n\n<li class=\"wp-block-list-item\">bank transfer (online or phone banking) or Direct Debit (make sure you leave enough time for a Direct Debit to go through \u2013 five working days the first time you set one up, or three the next time you pay using the same bank details)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">at your bank or building society (if you still get paper statements from HMRC, or you have the paying-in slip HMRC sent you)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">by cheque through the post<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Read more about <a href=\"https:\/\/www.gov.uk\/understand-self-assessment-bill\/payments-on-account\" target=\"_blank\" rel=\"noreferrer noopener\" rel=\"noopener noreferrer\" target=\"_blank\">payment on account<\/a> on the government website.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you file your return on paper, you\u2019ll get a paper bill along with a Bank Giro form that you can use to make a payment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Remember that due to MTD, Self Assessment taxpayers will need to keep digital records and send returns using the <a href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/business-tax\/best-small-business-accounting-software-uk\/\" data-type=\"knowledge\" data-id=\"1262\">appropriate software<\/a>.<\/p>\n<\/div>\n\n\n\n<div id=\"cg_test_gate\" class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow cg_test_gate\">\n<h2 class=\"wp-block-heading\" id=\"canyoureducepaymentsonaccount\">Can you reduce payments on account?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If you file a Self Assessment, your income can fluctuate from year to year. If you think that your income for the next tax year will be lower than the previous tax year, you can apply to have HMRC reduce payment on account for your business.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8220;If you think your tax bill is going to be lower than last year, you can ask HMRC to reduce your payments on account,&#8221; says Pauline. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8220;You can reduce payment on account by logging into your <a href=\"https:\/\/www.gov.uk\/understand-self-assessment-bill\/payments-on-account\" rel=\"noopener noreferrer\" target=\"_blank\">online HMRC account<\/a> and clicking &#8216;Reduce payments on account&#8217;. Or, you can send form <a href=\"https:\/\/www.gov.uk\/government\/publications\/self-assessment-claim-to-reduce-payments-on-account-sa303\" rel=\"noopener noreferrer\" target=\"_blank\">SA303<\/a> to your tax office.&#8221;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In practice, many people choose to do this if they\u2019re having trouble paying their tax bill. Some reduce their HMRC payment on account, presuming they\u2019ll be in better financial shape later and that they\u2019ll find it easier to settle the remainder of their bill.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But you should think carefully about this \u2013 if your income is the same or higher in the next tax year, you\u2019ll still have to pay the same amount, meaning you\u2019ve only delayed the burden.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And if you reduce your payment on account and it then turns out you\u2019ve underpaid, you\u2019ll have to pay interest on the outstanding amount. This can significantly increase your tax bill.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"whathappensifyouoverpay\"><strong>What happens if you overpay payment on account?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">On the other hand, if you overpay, you\u2019ll receive an <a href=\"\/knowledge\/business-tax\/hmrc-tax-refund\/\" data-type=\"knowledge\" data-id=\"1423\">HMRC payment on account refund<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can use form SA303 to reduce your payments on account and request a refund. Credit should then show up in your Self Assessment account, which you can then request to be repaid either online or by calling HMRC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8220;This is another point where accounting software can help you keep on top of your finances and see quickly if you are in a potential overpayment situation,&#8221; says Pauline. &#8220;This will enable you to complete your Self Assessment before the deadline and get your refund from HMRC earlier.&#8221;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"checkyourpaymentsonaccount\">How to check your payments on account<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As well as using a <a href=\"https:\/\/www.uktaxcalculators.co.uk\/tax-calculators\/personal-tax-calculators\/estimate-tax-payments\/\" rel=\"noopener noreferrer\" target=\"_blank\">payment on account calculator<\/a>, you can check your payments on account during the year by signing in to your <a href=\"\/knowledge\/business-tax\/personal-tax-account\/\" data-type=\"knowledge\" data-id=\"1495\">personal tax account<\/a> using your Government Gateway ID and selecting the option to view your latest Self Assessment return.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Click &#8216;View statements&#8217; and you&#8217;ll see any payments on account you&#8217;ve already made, alongside payments you need to make towards your next tax bill.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-happens-if-you-can-t-afford-payment-on-account\">What happens if you can\u2019t afford payment on account?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If you\u2019re having trouble paying, don\u2019t ignore the situation. It\u2019s important that you get in touch with HMRC \u2013 you might be able to use HMRC\u2019s <a href=\"\/knowledge\/self-assessment\/hmrc-time-to-pay\/\" data-type=\"knowledge\" data-id=\"1403\">Time to Pay<\/a> service to set up a payment arrangement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"payingininstalments\">Paying your tax bill in instalments \u2013 what you need to know<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">You can make regular payments towards your tax bill with a <a href=\"https:\/\/www.gov.uk\/pay-self-assessment-tax-bill\/pay-weekly-monthly\" rel=\"noopener noreferrer\" target=\"_blank\">budget payment plan<\/a> if you&#8217;d like to. This can take the pressure off setting aside enough for two tax bill payments a year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You also have the option to pause these regular payments for up to six months if you need to. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To set this up, you just need to <a href=\"https:\/\/www.access.service.gov.uk\/login\/signin\/creds\" rel=\"noopener noreferrer\" target=\"_blank\">sign into your HMRC account<\/a> and select the &#8216;budget payment plan&#8217; when you choose to make Direct Debit payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.tax.service.gov.uk\/guidance\/check-if-you-can-set-up-regular-payments-to-pay-your-self-assessment\/start\/self-assessment-payments\" rel=\"noopener noreferrer\" target=\"_blank\">Check which payment plan is right for you<\/a> with the government&#8217;s handy tool.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8220;You can be a profitable business but if you don\u2019t have control of your cash flow and are unable to pay key creditors such as HMRC and banks, your business could run into problems,&#8221; says Pauline.<\/p>\n\n\n\n<div class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-30c80bf8 wp-block-group-is-layout-constrained\" style=\"border-radius:35px;margin-top:var(--wp--preset--spacing--90);margin-bottom:var(--wp--preset--spacing--90);padding-top:var(--wp--preset--spacing--90);padding-right:var(--wp--preset--spacing--90);padding-bottom:var(--wp--preset--spacing--90);padding-left:var(--wp--preset--spacing--90)\">\n<h2 class=\"wp-block-heading\" id=\"h-payment-on-account-6-key-takeaways\"><strong>Payment on account \u2013 6 key takeaways<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"wp-block-list-item\">Payments on account are tax payments made twice a year by Self Assessment taxpayers<\/li>\n\n\n\n<li class=\"wp-block-list-item\">The payment on account deadlines are 31 January and 31 July<\/li>\n\n\n\n<li class=\"wp-block-list-item\">The amount you pay is calculated based on your previous year\u2019s tax bill (unless it\u2019s your first year filing)<\/li>\n\n\n\n<li class=\"wp-block-list-item\">You can ask HMRC to reduce your payments on account if you think your tax bill is going to be lower than the previous year<\/li>\n\n\n\n<li class=\"wp-block-list-item\">If you overpay due to fluctuating income, you can request a refund from HMRC<\/li>\n\n\n\n<li class=\"wp-block-list-item\">Making Tax Digital won\u2019t change how payment on account works<\/li>\n<\/ol>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"faqs\">Payment on account FAQs<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-who-pays-payment-on-account\">Who pays payment on account?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Payment on account is paid by Self Assessment taxpayers.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is usually self-employed people, or those who have a significant amount of untaxed income such as landlords.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-is-a-balancing-payment\">What is a balancing payment?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A balancing payment is the final payment you make to HMRC to settle your tax bill for a specific tax year.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You only need to pay a balancing payment if your tax bill is different from the amount you\u2019ve already paid through payment on account.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-what-does-it-mean-when-a-payment-is-on-account\">What does it mean when a payment is on account?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">When a payment is \u2018on account\u2019, it means you\u2019re making an advance payment towards your future tax bill.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC uses payment on account to help Self Assessment taxpayers spread out their tax payments.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Payments on account are due in two equal instalments (on 31 January and 31 July) and usually represent an estimate of what you\u2019ll owe for the current tax year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Will Making Tax Digital change how payment on account works?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Making Tax Digital won\u2019t change how you make a payment on account, as MTD will only affect how you report, and not pay, your taxes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-is-payment-on-account-compulsory\">Is payment on account compulsory?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Payment on account is compulsory for most Self Assessment taxpayers.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your last tax bill was over \u00a31,000 and less than 80 per cent of your tax was deducted at source (through PAYE), HMRC will automatically enrol you in payment on account.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>If you\u2019re unsure about anything to do with payment on account, you should get in touch with an accountant or HMRC directly for guidance. Please use this article as a guide only.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">More tax guides for small businesses<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"wp-block-list-item\"><a data-type=\"knowledge\" data-id=\"1511\" href=\"\/knowledge\/self-assessment\/self-employed-expenses\/\">What can I claim as self-employed expenses on my tax return?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"\/knowledge\/business-tax\/how-long-to-keep-tax-records\/\" data-type=\"knowledge\" data-id=\"1407\">How long do small businesses need to keep tax records?<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a data-type=\"knowledge\" data-id=\"1464\" href=\"\/knowledge\/business-tax\/income-tax-rates\/\">Guide to income tax for the self-employed<\/a><\/li>\n\n\n\n<li class=\"wp-block-list-item\"><a href=\"\/business-insurance\/faq\/what-is-business-insurance\/\" data-type=\"page\" data-id=\"595\" >What is business insurance?<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-94e519ba wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--80);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--80);padding-left:var(--wp--preset--spacing--40)\">\n<h3 class=\"wp-block-heading has-text-align-center\" id=\"readytosetupyourcover\">Ready to set up your cover?<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">As one of the UK&#8217;s biggest <a href=\"\/business-insurance\/\" data-type=\"page\" data-id=\"5152\">business insurance<\/a> providers, we specialise in <a href=\"\/business-insurance\/public-liability-insurance\/\" data-type=\"page\" data-id=\"734\" >public liability insurance<\/a> and protect more trades than anybody else. Why not take a look now and build a quick, tailored quote?<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/quote.simplybusiness.co.uk\/business\">Start your quote<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>\n\n\n\n<div id=\"nba-body-end\">\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Will Making Tax Digital affect payment on account?<\/p>\n","protected":false},"author":52,"featured_media":26017,"comment_status":"open","ping_status":"closed","template":"","meta":{"sb_hreflang":"","sb_hreflang_url":"","disable_breadcrumbs":false,"sb_breadcrumbs":[],"sb_reviewed_by":"","sb_review_date":"2026-01-07T15:00:12","sb_enable_content_gating":true,"footnotes":""},"categories":[344,348,352],"hidden-category":[],"coauthors":[20],"class_list":["post-1510","knowledge","type-knowledge","status-publish","has-post-thumbnail","hentry","category-business-tax","category-self-assessment","category-landlord-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Self Assessment payment on account (2026 update)<\/title>\n<meta name=\"description\" content=\"Unsure about HMRC payment on account rules? 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