Second payment on account deadline, 31 July 2017

Jul 24, 2017

The deadline for paying the second self-assessment payment on account of income tax plus class 4 NIC for 2016/17 is 31 July. Payment is due by midnight on that date.

Remember that 2 payments on account are required every year unless:

  • the last self-assessment tax bill was less than £1,000
  • the tax payer has already paid more than 80% of all the tax owed

The payment due is generally half of the previous year’s tax bill with any balancing payment for 2016/17 due by 31 January 2018.