Home / Calculators / Payments-on-Account Estimator 2026/27 educational estimator
Payments-on-Account Estimator See how a balancing payment and the first instalment for the following year can fall together on 31 January.
England, Wales and Northern Ireland only No data sent or stored Expires 5 April 2027
Important scope This is a simplified educational estimate, not a tax calculation or recommendation. It excludes several items that can materially change a real liability. Do not use it to file a return or decide how much cash is safe to spend.
Simplified payment timetable
£0 estimated amount due 31 January 2028
2026/27 balancing payment £0
First payment on account £0
Second payment on account — 31 July 2028 £0
Total cash across both dates £0
Read the full explanation Rules represented Each payment on account is normally 50% of the relevant prior-year amount. No payments on account are normally required when that amount is below £1,000. No payments on account are normally required when more than 80% of the assessed tax was paid outside Self Assessment. Exactly 80% is not exempt if the relevant amount is at least £1,000. Class 4 National Insurance is included; Capital Gains Tax and student loans are excluded. A balancing payment can be reduced by payments on account already made, but the following year’s instalments use the relevant prior-year amount. Important exclusions HMRC can calculate a different figure. Claims to reduce payments on account, earlier underpayments, interest, penalties, tax-code collection and other charges are outside this estimator.
Payments on account for law-firm partners Official assumptions 2026/27 Personal Allowance and England/Wales/Northern Ireland Income Tax bands: GOV.UK . Class 4 National Insurance thresholds and rates: GOV.UK . Payments-on-account rules: HMRC .
Published: 24 August 2026. Calculation logic checked 5 October 2026. No external tax review is claimed.