When is the first payment on account?

The deadline is Saturday, 31 January 2026.

First Payment on Account

First instalment of estimated tax for 2025/26 tax year

Past deadline

Deadline

Saturday, 31 January 2026

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

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

Online banking, Direct Debit, HMRC app

31 January 2026

Interest on late payment

Tax Year: 2025/26

AccountsOS tracks all your company deadlines and reminds you weeks ahead. No more last-minute panics or penalty fees.