Share your views as HMRC consults on more timely payment for self-assessment

As part of last week’s ‘Tax Update 2026’ announcements, HMRC launched the consultation ‘Timely Payments in Income Tax Self Assessment’ (ITSA) under which ITSA taxpayers with PAYE income will be required to pay their forecasted ITSA liability in-year from April 2029. The Institute will be responding to this consultation which is open until 4 August 2026. Share your views on these proposals by Friday 24 July 2026 by emailing tax@charteredaccountants.ie.

This consultation formed part of the Autumn Budget 2025 announcements and also examines:

• the potential for more timely payment from other ITSA taxpayers, such as those with ITSA income only,
• specifics on the design of the changes from April 2029 such as how and when payments will be collected and the safeguards needed to protect taxpayers, and
• the supports and guidance which will be needed for taxpayers and their agents to transition to earlier payments.