How to pay your Self Assessment tax bill

Scope: For people paying HMRC directly after filing or receiving a Self Assessment statement. Always use the live GOV.UK payment route rather than bank details copied from an email.

The short answer

The usual payment dates are 31 January for the balancing payment and first payment on account, and 31 July for the second payment on account.

Check the current statement, choose an official HMRC method and allow its published processing time. Late payment attracts interest and can also attract a penalty; if you cannot pay, use HMRC’s support route as early as possible.

Check the amount before paying

Your tax calculation and statement serve different purposes. The calculation summarises the tax for the return. The statement shows payments made and the live account balance, including payments on account and other amounts.

Sign in and check:

• the tax year and balancing payment;
• first or second payment on account;
• earlier payments correctly allocated;
• interest or penalties shown separately; and
• whether a submitted amendment has processed.

If a fresh return was submitted close to the deadline, save the calculation and check the online balance rather than waiting for a paper statement.

Use the correct reference

For bank and card routes, HMRC commonly requires the 11-character Self Assessment payment reference: the 10-digit UTR followed by K. Confirm the reference on the official payment page for the method used. A wrong reference can delay allocation even when money reached HMRC.

Do not put a National Insurance number, Corporation Tax reference or a different person’s UTR into a Self Assessment payment without official instructions.

Choose a payment method

HMRC’s overview lists methods that may arrive the same or next day, and others for which three or five working days should be allowed. Options include payment through an online bank account, Faster Payments, CHAPS, debit card, Direct Debit and other listed routes. Availability and timing can change, so read the live page at the moment of payment.

A personal credit card cannot be used through the card route. Fees and acceptance rules differ for corporate cards. If a due date falls at a weekend or bank holiday, the overview explains when funds must reach HMRC for methods not treated immediately.

Paying before the deadline

You can make one-off payments or build the balance using regular payments before it becomes due. This does not change the legal due date or the return figures. Keep confirmation for every payment and later confirm allocation in the online account.

If payments on account appear too high because the current liability is genuinely expected to fall, use the separate HMRC process to reduce payments on account. Do not short-pay without making the appropriate request.

If you cannot pay in full

Do not ignore the return or miss filing solely because payment is difficult. Filing and payment are separate duties. HMRC provides a route for people who cannot pay on time, including checking whether an arrangement may be possible.

Prepare income, spending, assets, debts and a realistic payment proposal before contacting HMRC. Interest generally continues according to the rules even where payment support is arranged, so early contact matters.

Security checks

• Start from GOV.UK, not a payment link in an unsolicited message.
• Confirm the page is an official government service.
• Match the reference and amount to your own account.
• Never give remote-control access to someone claiming to collect tax.
• Save a bank confirmation and HMRC receipt.
• Recheck the account after the expected processing time.

Common mistakes

• Assuming submission automatically pays the bill.
• Paying only the balancing amount while missing the first payment on account.
• Using the UTR without the required final K for a method that needs it.
• Starting a first Direct Debit too near the deadline.
• Sending a payment to details copied from an unofficial website.
• Waiting until enforcement contact before explaining affordability.

What to do next

1. Check the live statement and due date.
2. Open HMRC’s payment overview.
3. Select a method with enough processing time.
4. Verify the reference and pay securely.
5. Retain confirmation and check allocation.
6. Contact HMRC early if the amount cannot be paid.