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When is my personal tax due?

If you operatre as a sole trader, partnership or just owe tax from your self assessment tax return calculation you normally pay a balancing payment by 31st January each year.

However, it is not usually as simple as this, especially if the amount of tax is higher.  In these circumstances, HMRC will ask you to pay 2 instalments on account for a future year - one paid in July and the next paid in January.

As an example, for the last April 2012 tax year lets assume the tax bill was £2,000.

31st January 2013

Tax Liability to pay for April 2012 income:



31st January 2013

1st payment on account for April 2013:


31st July 2013

2nd payment on account for April 2013:



31st January 2014

Balancing payment for April 2013


31st January 2014

1st Payment on account for April 2014


HMRC will always estimate the tax for the next year based upon what tax was due for the previous year.  Therefore, HMRC will always get tax upfront with a balancing payment made by you.

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  • Avatar
    Adrian Merrett

    Does not include at least a link to the HMRC explaining how to pay or that they will send a confirmation letter with the amount to pay and how.

  • Avatar
    Usman L

    The Help sections on CA Portal overall could do with an overhaul!

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