A4.605 Income tax and capital gains tax—due date for payment
Payments on account
The tax liability for any tax year cannot be known until after the end of that year, so to preserve a flow of tax to HMRC, payments on account of that liability may be due.
Income tax and Class 4 national insurance
If payments on account are due in respect of income tax (and Class 4 national insurance contributions, if appropriate), two equal payments are due by1:
- Ìý
•ÌýÌýÌýÌý 31 January in the tax year, and
- Ìý
•ÌýÌýÌýÌý 31 July following the end of the tax year
For example, the 2021/22 payments on account are due by 31 January 2022 and 31 July 2022.
Each payment on account is 50% of the income tax and any Class 4 national insurance liability for the previous tax year, less the amount of income tax deducted at source or treated as paid. Although Class 4 contributions are not specifically referenced in TMA 1970, s 59, under
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