HMRC sends warning about July tax deadline

Millions of Self Assessment taxpayers have one month left to prepare for the second payments on account deadline on 31 July.

HMRC is urging customers to get ahead of the cut-off for the 2025 to 2026 tax year. Payments on account are advance payments towards a customer’s next Self Assessment tax bill, split into two instalments due by midnight on 31 January and 31 July.

Each instalment is half of the tax the customer owed in the previous year.

Customers can pay through the HMRC app, GOV.UK, or other options listed by the tax authority.

More than 110,000 payments have been made through the app since April, and nearly two million Self Assessment taxpayers have used it since its introduction in January 2022. The app lets people pay towards their bill, set payment reminders, and track and view their payment history.

Myrtle Lloyd, HMRC Chief Customer Officer, said managing a Self Assessment tax bill is not always straightforward and support is available.

She said customers can pay instantly through the app or spread the cost through a payment plan, and pointed taxpayers to the “Pay your Self Assessment tax bill” page on GOV.UK to choose an option.

Customers can set up monthly or weekly payment plans, and any payments already made through these plans count towards their next Self Assessment tax bill. Those who expect their bill to be lower than last year can ask HMRC to reduce their payments on account through GOV.UK.

Who must submit?

Not all taxpayers are required to make the two payments.

Customers are exempt if the amount of tax they owed last year was less than £1,000, or if they paid more than 80% of the tax owed outside of Self Assessment, for example through their tax code or because a bank had already deducted interest on their savings.

Payments on account instalments can be paid before a customer has filed their Self Assessment tax return. The deadline for submitting tax returns and paying any remaining tax owed for the 2025 to 2026 tax year is 31 January 2027. Filing early means customers know how much tax they owe sooner.

From mid-July 2026, around 300,000 Self Assessment customers will have their or their partner’s Child Benefit payment information pre-populated on their online tax return.

The change applies to customers liable to pay the High Income Child Benefit Charge and is intended to make completing the return faster and more accurate.

Sole traders and landlords with annual turnover above £50,000 are now required to use Making Tax Digital for Income Tax, submitting quarterly updates to HMRC.

Customers in scope should ensure they are signed up and using compatible software. The first quarterly submissions deadline for the 2026 to 2027 tax year is 7 August 2026.

New processes

HMRC said customers must let it know if there are any changes in their details or circumstances, such as a new address or name, or if they are no longer self-employed or their business has closed.

Customers who no longer need to complete Self Assessment must also tell HMRC.

All new customers signing up for HMRC digital services are now asked to create a GOV.UK One Login, which lets people sign in once, prove their identity, and reuse it across government services.

Existing customers do not need to do anything differently yet and should continue using their Government Gateway as normal until they are contacted with guidance.

HMRC also warned that criminals often impersonate the tax authority to steal money or personal information. It said people should stop and think before sharing personal information, never click links in unexpected messages, and never share their HMRC sign-in details.

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