Self Assessment second payment on account (31 July)

Self-employed individuals and higher-rate taxpayers within Self Assessment make two payments on account each year. The first is due on 31 January, the second on 31 July.

What is this filing?

Payments on account are advance payments toward the following year's tax bill, each equal to half of the prior year's Self Assessment liability (excluding capital gains and student loan repayments). They are reconciled with the actual liability at the next 31 January.

When is it due?

31 July following the tax year for the second payment. The first payment is due 31 January (alongside the SA100 return and the balancing payment for the previous year).

What's the penalty for missing it?

Late payment: 5% surcharge at 30 days late, again at 6 and 12 months. Daily interest at HMRC's published rate accrues from 1 August.

How PenaltyProof helps

PenaltyProof's Self Assessment secondary-date monitoring (paid plans) covers 31 July, 5 October registration, and 30 December PAYE-coding deadlines alongside the headline 31 January.

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