Self Assessment & Personal Tax
Self Assessment payments on account — why your first bill feels double
Advance payments toward next year. Triggered when bill over £1,000 and under 80% taxed at source.
Payments on account are advance payments toward next year's tax. Triggered if your Self Assessment bill is over **£1,000** and less than **80%** of your tax was collected at source. A £3,000 bill for 2025/26 means £3,000 + £1,500 (first payment on account) = **£4,500 due 31 January 2027**, then £1,500 on 31 July 2027. It is not extra tax — it is timing. You can reduce payments with form **SA303** if you genuinely expect lower income next year (under-claim and HMRC charges interest on the shortfall). **Read the full guide at [rraccountants.uk/self-assessment-payments-on-account](https://rraccountants.uk/self-assessment-payments-on-account).**
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