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Payments on account When payments on account are due

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Payments on account are collected in January and July

Payments on account are collected in two equal instalments. The first is usually due on 31 January of the relevant tax year, and the second on 31 July after this. Any balance of tax still owing has to be paid by the following 31 January.

For the 2009-10 tax year

For the 2009-10 tax year your first payment was due on 31 January 2010, the second payment is due on 31 July 2010. Any outstanding balance must be paid by 31 January 2011.

You will normally be sent a payslip together with a statement of payments on account which are due. Alternatively, you can pay online via the HMRC website. 

Further information

HMRC leaflets:

  • SA150 Tax return guide
  • SA151W Inland Revenue tax calculation guide
  • SA/BK8 Self assessment – your guide

Chartered Institute of Taxation

Which? is grateful for assistance from the Chartered Institute of Taxation in compiling this guide. For details of the Institute and its work, see www.tax.org.uk    

For more information, see our Which? book Tax Handbook 2011/12 or, if you're self-employed, Working for Yourself.