Past deadline

First Payment on Account

First instalment of estimated tax for 2025/26 tax year

Deadline
Saturday, 31 January 2026

Who This Applies To

  • Those whose Self Assessment tax bill was over £1,000 and less than 80% was deducted at source

What to File

Payment only - 50% of previous year's tax bill

How to File

Online banking, Direct Debit, HMRC app

Payment Due

31 January 2026

Penalties for Missing This Deadline

Interest on late payment

Tax Year: 2025/26

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