HM Revenue and Customs (HMRC) is urging millions of Self Assessment customers to prepare for the second payment on account, due by midnight on 31 July, for the 2025 to 2026 tax year.

Taxpayers can set up weekly or monthly payment plans to spread the cost, and any instalments already made will count towards their next Self Assessment bill. Payments can be made via GOV.UK or through the HMRC app, which also lets users set reminders and track payment history.

Since the app launched in January 2022, nearly two million Self Assessment customers have paid through it, including more than 110,000 payments made since April.

Myrtle Lloyd, HMRC's Chief Customer Officer, said: "We know managing a Self Assessment tax bill isn't always straightforward and we are here to help. From paying instantly via the HMRC app to spreading the cost through a payment plan, there's support available for every customer.

"Search 'Pay your Self Assessment tax bill' on GOV.UK to choose the payment option that works for you."

Payments on account are advance payments towards a customer's next Self Assessment bill, made in two instalments on 31 January and 31 July. Each instalment is typically half of the previous year's tax bill. Customers do not need to make payments on account if last year's tax owed was less than £1,000, or if more than 80% of their tax was collected at source (for example, through their tax code or bank interest deductions). Payments on account can be made before a return is filed. The deadline to submit 2025 to 2026 tax returns and pay any remaining balance is 31 January 2027. Filing early helps customers know what they owe sooner, and a wide range of online guidance is available on GOV.UK to support completion and filing.

From mid-July 2026, around 300,000 Self Assessment customers liable for the High Income Child Benefit Charge will see their or their partner's Child Benefit information pre-populated on their online return, helping them complete it accurately and more quickly.

Customers who expect their bill to be lower than last year can ask HMRC to reduce their payments on account via GOV.UK. Sole traders and landlords with annual turnover above £50,000 must now use Making Tax Digital for Income Tax and submit quarterly updates using compatible software. The first quarterly submissions deadline for the 2026 to 2027 tax year is 7 August 2026.

HMRC also reminds customers to tell the department about any changes to personal or business details, and to notify HMRC if they no longer need to complete a Self Assessment return. New users of HMRC's digital services are being asked to create a GOV.UK One Login, while existing customers should continue using Government Gateway until contacted to move.

Criminals frequently impersonate HMRC. People should take time to consider whether a request is genuine, avoid clicking links in unexpected messages, and never share sign-in details. Guidance on how to spot scams and HMRC's genuine contact details are available on GOV.UK.