Payments on account
- Find out who has to make payments on account – and why payments on account are made
- How payments on account are calculated
- How to reduce your payments on account
- What happens if you overpay or underpay
- When payments on account are due
What's in this guide
Who has to make payments on account?
How HMRC decides who has to make payments on account
How much you will have to pay
Payments on account are normally based on your tax bill from the previous year.
When payments on account are due
Payments on account are collected in two equal instalments
