Last checked against HMRC and GOV.UK: 1 July 2026
Editorial review scope: Current deadlines, payment rules, interest rates and payment methods were checked against official HMRC and GOV.UK guidance.
Important information: This article is for general informational purposes only. It is not financial, legal or personalised tax advice. Tax calculations depend on individual circumstances. Taxpayers should check their own HMRC account and consider consulting a qualified tax adviser or accountant where their position is unclear or complex.
HM Revenue and Customs has reminded Self Assessment taxpayers to prepare for the HMRC July tax deadline on 31 July 2026.
In an official announcement published on 29 June 2026, HMRC said affected taxpayers must make their second payment on account for the 2025/26 tax year by midnight on that date.
HMRC also noted that over 110,000 payments have been made via its app since April 2026, with nearly two million users since its launch in January 2022.
Myrtle Lloyd, HMRC’s Chief Customer Officer, said:
“From paying instantly via the HMRC app to spreading the cost through a payment plan, there’s support available for every customer.”
This is an official HMRC statement, not an independently supplied or reconstructed quotation.
The July deadline is often misunderstood. It is a payment deadline, not the filing deadline for the 2025/26 Self Assessment return.
The online filing deadline is 11:59pm on 31 January 2027. Taxpayers should check their HMRC account to confirm if a July payment is due and the amount required. Check the official Self Assessment deadlines on GOV.UK.
Key takeaways:
- 31 July 2026 is the deadline for the second payment on account.
- It does not apply to filing the tax return.
- The filing deadline is 31 January 2027.
- Check your HMRC account to confirm if you need to pay and how much.
What Is the HMRC July Tax Deadline in 2026?
The HMRC July tax deadline is midnight on 31 July 2026. It applies to taxpayers whose Self Assessment accounts show that a second payment on account is due for the 2025/26 tax year.
A payment on account is an advance contribution towards a future Self Assessment bill. Under the normal system, the estimated liability is divided into two instalments:
- The first payment on account is due by midnight on 31 January.
- The second payment on account is due by midnight on 31 July.
Each payment is usually half the relevant tax liability from the previous year. Payments on account can include Income Tax and, for self-employed taxpayers, Class 4 National Insurance contributions.
For the 2025/26 tax year, the normal payment cycle is:
| Payment | Normal deadline | Purpose |
| First payment on account | 31 January 2026 | First advance payment towards the 2025/26 bill |
| Second payment on account | 31 July 2026 | Second advance payment towards the 2025/26 bill |
| Balancing payment, if required | 31 January 2027 | Difference between the final bill and payments already made |
The July instalment is not a separate tax or additional charge. It is part of the estimated amount being paid towards the taxpayer’s eventual 2025/26 liability.
The payment can nevertheless create a significant mid-year cash-flow requirement for sole traders, landlords and business owners. It falls after the 2025/26 tax year has ended but several months before the normal online filing deadline.
Quick answer: A taxpayer should pay by 31 July 2026 only where their HMRC statement or online account shows that a second payment on account is due. Filing a Self Assessment return does not automatically mean that a July payment is required.
Last checked: 1 July 2026.
Who Must Pay HMRC by 31 July 2026?
The deadline applies to people whose Self Assessment accounts show a second payment on account due.
People who may have payments on account include:
- Sole traders and self-employed professionals
- Partners in business partnerships
- Landlords with taxable property income
- Company directors with income not fully taxed through PAYE
- People receiving taxable savings, investment or dividend income
- Individuals with foreign or other untaxed income
These groups do not automatically have a July payment. It depends on the previous year’s Self Assessment liability and how much tax was already collected outside Self Assessment.
HMRC usually does not require payments on account where either:
- The relevant tax owed for the previous year was less than £1,000; or
- More than 80% of the tax was collected outside Self Assessment, such as through PAYE.
These are HMRC’s published exceptions. The taxpayer’s statement is the most reliable way to confirm if a payment is due.
Taxpayers can check by:
- Signing in to their HMRC online account.
- Opening their latest Self Assessment return.
- Selecting “View statements”.
- Reviewing payments made and amounts due.
HMRC’s payments-on-account guidance confirms the account will show how much must be paid. Do not assume no July payment is due just because the 2025/26 return has not been submitted. HMRC allows payments on account before filing.
Someone filing their first Self Assessment return for 2025/26 would not usually have a July 2026 payment, as their first payment on account would normally fall in January 2027. Their HMRC account should still be checked for any earlier liability.
People unsure whether they need to submit a return can use HMRC’s official Self Assessment checker.
How Do Payments on Account Work for the July Tax Deadline?
Payments on account spread an estimated Self Assessment liability across two advance instalments. The system uses the previous year’s relevant liability because HMRC may not yet know the taxpayer’s final income, expenses and reliefs for the current year when the first instalment becomes due.
How Does HMRC Calculate Each Instalment?
Each payment on account is usually 50% of the previous year’s relevant tax bill.
For example, if the liability is £4,000:
- First payment: £2,000
- Second payment: £2,000
Amounts may change if HMRC recalculates, the taxpayer requests a reduction, or an early return updates the estimate. Payments on account typically cover Income Tax and Class 4 National Insurance, but not items like Capital Gains Tax or student loan repayments.
What Is a Balancing Payment?
A balancing payment is any remaining tax due after payments on account are deducted. For example, if £4,000 has been paid but the final bill is £4,600, the remaining £600 is due by 31 January 2027.
If too much has been paid, HMRC may:
- Adjust future payments
- Offset against other tax
- Leave a credit
- Issue a refund
Always check your HMRC account for the correct amount:
| Payment type | Purpose | Normal deadline for 2025/26 |
| First payment on account | First advance instalment | 31 January 2026 |
| Second payment on account | Second advance instalment | 31 July 2026 |
| Balancing payment | Final shortfall after the return is calculated | 31 January 2027 |
| First payment on account for 2026/27 | Advance payment towards the following year | 31 January 2027 |
HMRC provides worked examples in its official explanation of Self Assessment bills.
How Much Tax Could Be Due on 31 July 2026?
There is no standard amount due on 31 July 2026. The correct figure is shown in the taxpayer’s HMRC account or Self Assessment statement.
In many cases, it matches the first payment on account made in January 2026, although amendments or recalculations may change the amount.
Example:
Sarah is a self-employed marketing consultant with a relevant Self Assessment liability of £4,000.
| Payment date | Payment type | Illustrative amount |
| 31 January 2026 | First payment on account | £2,000 |
| 31 July 2026 | Second payment on account | £2,000 |
| 31 January 2027 | Possible balancing payment | Depends on final return |
If Sarah’s final liability is £4,000, the two payments cover it.
If it is £4,600, she may owe a £600 balancing payment on 31 January 2027, alongside a possible first payment on account for 2026/27.
If it is £3,500, she will have overpaid by £500. HMRC may offset the credit or arrange a repayment.
Final calculations can also be affected by:
- Business expenses
- Capital allowances
- Property income
- Pension contributions
- Gift Aid
- PAYE already paid
- Tax reliefs
- Capital Gains Tax
- Student loans
- Foreign income and tax relief
- Changes to profits
The amount shown in the taxpayer’s HMRC account should always be used. If it appears incorrect, check the return or statement or seek professional advice.
When Must the 2025/26 Self Assessment Tax Return Be Submitted?
The normal online filing deadline for the 2025/26 Self Assessment return is 11:59pm on 31 January 2027. The 31 July 2026 date is only the second payment-on-account deadline, not the filing deadline.
Key deadlines:
| Date | Requirement |
| 5 October 2026 | Register or reactivate Self Assessment if required |
| 31 October 2026 | Paper return deadline |
| 30 December 2026 | Online filing deadline for eligible PAYE collection |
| 31 January 2027 | Online filing and final payment deadline |
Taxpayers usually need to notify HMRC by 5 October 2026 if they must file a return for 2025/26 and either:
- Have never filed a Self Assessment return; or
- Previously registered but did not need to file for 2024/25.
Late registrations may receive a different filing deadline, but tax is generally still due by 31 January 2027. The 2025/26 tax year ran from 6 April 2025 to 5 April 2026, and returns have been accepted since 6 April 2026.
Filing early can help taxpayers:
- Confirm their tax bill sooner
- Identify any balancing payment
- Review July payments on account
- Budget for future tax
- Correct errors early
- Receive repayments sooner
HMRC reported that almost 740,000 taxpayers filed their 2025/26 return during April 2026. Although filing early does not usually change the January payment deadline, any July payment on account must still be paid or formally reduced if appropriate.
Some trustees, non-resident companies and certain partnerships may have different filing rules and should check the relevant HMRC guidance. Older deadlines for previous tax years should not be used for 2026 obligations.
How Can Taxpayers Pay HMRC Online Before 31 July?
Taxpayers can pay a Self Assessment bill through:
- The official HMRC app
- An approved payment through an online bank account
- Online or telephone banking using Faster Payments
- CHAPS
- Bacs
- Direct Debit
- A personal debit card
- An eligible corporate debit or corporate credit card
- A bank or building society in limited circumstances
- A cheque sent by post
The appropriate method depends partly on how close the payment is being made to the deadline.
How Long Should Different Payment Methods Be Given?
HMRC currently advises taxpayers to allow:
| Payment method | Normal time to allow |
| Online bank account payment | Same or next day |
| Faster Payments | Same or next day |
| CHAPS | Same or next day |
| Debit or corporate credit card online | Same or next day |
| Bacs | Three working days |
| Existing HMRC Direct Debit | Three working days |
| New HMRC Direct Debit | Five working days |
These are HMRC’s normal processing expectations, not guarantees that every payment will appear immediately in the online account.
Online payment services can also be slower during busy periods. Taxpayers should avoid leaving payment until the final hours where another secure method is available.
Which Cards Can Be Used?
A taxpayer can use a personal debit card without an HMRC card fee. HMRC does not accept personal credit cards for Self Assessment payments. Corporate debit and corporate credit cards may be accepted, but HMRC charges a non-refundable fee.
What Payment Reference Should Be Used?
The standard Self Assessment payment reference is normally the taxpayer’s:
10-digit Unique Taxpayer Reference followed by the letter K
This creates an 11-character reference. For example: 1234567890K
This is only an illustration and must not be used for an actual payment. The correct reference can normally be found in the taxpayer’s HMRC online account or on a Self Assessment paying-in slip. HMRC warns that using the wrong reference can delay allocation of the payment.
How Can Taxpayers Confirm That HMRC Received the Payment?
After HMRC processes the payment, it should appear in the “View payments and credits” section of the online account.
HMRC says that it can take up to seven days for a payment to appear online. If it is still missing after seven days, the taxpayer should first check with their bank that the payment was sent.
Taxpayers should retain:
- The bank, card or Direct Debit confirmation.
- The date and amount of the transaction.
- The payment reference used.
- Any HMRC acknowledgement.
- A copy or screenshot of the account statement after allocation.
A bank confirmation shows that an instruction was made, but taxpayers should still verify that HMRC has credited the correct account.
What Happens If the July Tax Payment Is Late or Unaffordable?
A late Self Assessment payment can result in interest and, if it remains unpaid, late-payment penalties. Taxpayers who cannot pay should contact HMRC as soon as possible.
At the time of writing, HMRC’s late-payment interest rate is 7.75% (effective from 9 January 2026). As it is linked to the Bank of England base rate, it may change.
HMRC may charge a 5% penalty on unpaid tax after:
- 30 days
- Six months
- 12 months
Interest also continues to accrue until the balance is paid. If you miss the deadline, check your HMRC account, pay as much as possible promptly, and keep the outstanding balance to a minimum to reduce further interest and penalties.
If you cannot pay in full, HMRC may agree to a Time to Pay arrangement after assessing your income, expenses, savings, assets and other debts.
| Arrangement | Purpose |
| Budget Payment Plan | Save towards a future Self Assessment bill. |
| Time to Pay | Pay an existing tax bill by instalments. |
If your income or profits have fallen, you may be able to reduce your payments on account through your HMRC account or form SA303. The request should be based on a reasonable estimate, as interest may apply if the final tax bill is higher.
What Should Taxpayers Check Before and After 31 July 2026?
Before the deadline, confirm the amount due in your HMRC account, allow enough time for payment to clear and keep proof of payment.
The July deadline is also a good opportunity to review your income, prepare your 2025/26 Self Assessment return, and check whether your payments on account remain accurate.
Pre-Deadline Checklist
Before 31 July 2026, you should:
- Sign in to your HMRC account.
- Check your latest Self Assessment statement.
- Confirm the exact payment due.
- Verify your payment reference.
- Compare current income with last year’s.
- Request a reduction only if justified.
- Choose a payment method with enough processing time.
- Contact HMRC early if you cannot pay.
- Keep payment confirmations.
- Ignore unexpected payment links or refund messages.
- Seek professional advice if unsure.
HMRC advises taxpayers to access their account directly rather than using links in unexpected emails or text messages.
When Does the 2026/27 UK Tax Year Start and End?
The 2026/27 UK tax year runs from 6 April 2026 to 5 April 2027. The 31 July 2026 payment is the second payment on account for the 2025/26 tax year. Your completed return will confirm whether these advance payments covered your final tax bill.
Key dates:
- 6 April 2025 – 5 April 2026: 2025/26 tax year
- 31 July 2026: Second payment on account
- 31 January 2027: Online filing deadline, balancing payment and first payment on account for 2026/27 (where applicable)
- 6 April 2026 – 5 April 2027: 2026/27 tax year
The July deadline is part of the wider Self Assessment cycle of advance payments, return filing and balancing payments. Setting aside money throughout the year can make January and July tax bills easier to manage.
What Else Taxpayers Should Know About the HMRC July Tax Deadline?
Taxpayers should be aware that the July deadline is part of an ongoing payment cycle rather than a one-off obligation. It is important to regularly review income, expenses and any changes in financial circumstances to ensure payments on account remain accurate.
Keeping clear records throughout the year can help avoid surprises when deadlines approach. Taxpayers should also monitor HMRC communications for updates or changes to rules and rates. Using the HMRC app or online account can make tracking payments easier.
Planning ahead and setting aside funds gradually can reduce financial pressure and help ensure that obligations are met on time without unnecessary stress.
Conclusion
The HMRC July tax deadline 2026 requires certain Self Assessment taxpayers to make a second payment on account by 31 July. Not everyone must pay, so individuals should check their HMRC account for the exact amount due.
Payments should use the correct reference and allow processing time. Those unable to pay should contact HMRC promptly. Professional advice may be needed where tax affairs are complex or unclear.
Frequently Asked Questions
Can a July Payment on Account Be Reduced When Profits Have Fallen?
Yes. If you expect lower profits, you can ask HMRC to reduce it. Use a realistic estimate to avoid extra interest.
Can the July Instalment Be Paid Before the 2025/26 Return Is Filed?
Yes. You can pay before filing. Filing early helps you check if the amount needs changing.
Can Someone Make Several Smaller Payments Before 31 July?
Yes. You can make multiple payments. Always use the correct reference and check they are received.
What Reference Is Needed for a Self Assessment Payment?
Use your 10-digit UTR followed by “K”. Always copy it from your HMRC account to avoid errors.
Does the July Payment Include Capital Gains Tax or Student Loan Repayments?
No. It usually covers Income Tax and Class 4 NI only. Other amounts are paid later.
Can the 2025/26 Return Be Filed Before the July Payment Is Made?
Yes. You can file early. HMRC may update your amount, so check before paying.
Why Do Some Search Results Show Older July Deadlines?
Some articles are outdated. Always check current HMRC or GOV.UK information.
How We Checked This Article?
This article was checked using official HMRC and GOV.UK guidance. We verified the 31 July 2026 payment deadline, Self Assessment filing dates, payment methods, processing times, payment references, late-payment interest and penalty rules.
Official sources were treated as the main authority, while news and commercial websites were used only for background information.
Any HMRC quotation included in the article was checked against an official publication. The information was last reviewed on 1 July 2026.
