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</div> </div> </div> </div> </nav> </div> </header> <div class=""> <div class="gem-c-layout-for-public__blue-bar govuk-width-container"></div> </div> <div id="wrapper" class="direction-ltr govuk-width-container"> <div class="gem-c-contextual-breadcrumbs"> <div class="govuk-!-display-none-print"> <nav data-module="ga4-link-tracker" aria-label="Breadcrumb" class="gem-c-breadcrumbs govuk-breadcrumbs govuk-breadcrumbs--collapse-on-mobile"> <ol class="govuk-breadcrumbs__list"> <li class="govuk-breadcrumbs__list-item"> <a data-ga4-link='{"event_name":"navigation","type":"breadcrumb","index_link":"1","index_total":"3"}' class="govuk-breadcrumbs__link" href="/">Home</a> </li> <li class="govuk-breadcrumbs__list-item"> <a data-ga4-link='{"event_name":"navigation","type":"breadcrumb","index_link":"2","index_total":"3"}' class="govuk-breadcrumbs__link" href="/browse/tax">Money and tax</a> </li> <li class="govuk-breadcrumbs__list-item"> <a data-ga4-link='{"event_name":"navigation","type":"breadcrumb","index_link":"3","index_total":"3"}' class="govuk-breadcrumbs__link" href="/browse/tax/self-assessment">Self Assessment</a> </li> </ol> </nav> </div> </div> <main role="main" id="content" class="guide" lang="en"> <span id="Top"></span> <div class="govuk-grid-row gem-print-columns-none"> <div class="govuk-grid-column-two-thirds"> <div class="gem-c-title govuk-!-margin-top-8 govuk-!-margin-bottom-8"> <h1 class="gem-c-title__text govuk-heading-xl"> Understand your Self Assessment tax bill </h1> </div> <a class="gem-c-skip-link govuk-skip-link govuk-!-display-none-print" data-module="govuk-skip-link" href="#guide-contents">Skip contents</a> <aside class="part-navigation-container" role="complementary"> <nav data-module="ga4-link-tracker" aria-label="Pages in this guide" class="gem-c-contents-list govuk-!-margin-bottom-4" role="navigation"> <h2 class="gem-c-contents-list__title"> Contents </h2> <ol class="gem-c-contents-list__list"> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed gem-c-contents-list__list-item--active" aria-current="true"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> Overview </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles" data-ga4-link='{"event_name":"navigation","section":"Contents","type":"contents list","index_total":4,"index_link":2}' href="/understand-self-assessment-bill/tax-calculation-sa302">Tax calculation (SA302)</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles" data-ga4-link='{"event_name":"navigation","section":"Contents","type":"contents list","index_total":4,"index_link":3}' href="/understand-self-assessment-bill/self-assessment-statement">Self Assessment statement</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span class="gem-c-contents-list__list-item-dash" aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link gem-c-force-print-link-styles" data-ga4-link='{"event_name":"navigation","section":"Contents","type":"contents list","index_total":4,"index_link":4}' href="/understand-self-assessment-bill/payments-on-account">Payments on account</a> </li> </ol> </nav> </aside> </div> <div class="govuk-grid-column-two-thirds govuk-!-margin-top-6" id="guide-contents"> <h1 class="gem-c-heading govuk-heading-l govuk-!-margin-bottom-6"> Overview </h1> <div data-module="govspeak" class="gem-c-govspeak govuk-govspeak gem-c-govspeak--direction-ltr js-disable-youtube govuk-!-margin-bottom-0"> <p>When you submit a Self Assessment tax return, you’ll get a: </p> <ul> <li> <a href="/understand-self-assessment-bill/tax-calculation-sa302">tax calculation</a> (also known as an SA302 or tax computation)</li> <li> <a href="/understand-self-assessment-bill/self-assessment-statement">Self Assessment statement</a> (also known as your bill) </li> </ul> <div role="note" aria-label="Information" class="application-notice info-notice"> <p>This guide is also available <a href="/deall-eich-bil-treth-hunanasesiad">in Welsh (Cymraeg)</a></p> </div> <h2 id="if-you-do-not-have-your-self-assessment-statement">If you do not have your Self Assessment statement </h2> <p>If you submit your tax return late or close to the deadline, your statement may not arrive before your payment is due. </p> <p>This means you need to deduct any <a href="/understand-self-assessment-bill/payments-on-account">payments on account</a> you made last year from your tax calculation to work out how much tax you owe. </p> <p>You’ll be able to <a rel="external" href="https://www.tax.service.gov.uk/gg/sign-in?continue=/account/&origin=SA-frontend">view your tax calculation</a> before you submit your tax return online. </p> <p>HM Revenue and Customs (<abbr title="HM Revenue and Customs">HMRC</abbr>) will send your tax calculation and Self Assessment statement by post if you did a paper return. </p> <h2 id="paying-your-self-assessment-tax-bill">Paying your Self Assessment tax bill </h2> <p>You need to <a rel="external" href="https://gov.uk/pay-self-assessment-tax-bill">pay your Self Assessment tax bill</a> by midnight on 31 January (following the tax year you’re paying for) to <a href="/self-assessment-tax-returns/penalties">avoid a penalty</a>. </p> <p>Find out what to do <a rel="external" href="https://gov.uk/difficulties-paying-hmrc">if you cannot pay your bill</a>.</p> </div> <nav class="govuk-pagination govuk-pagination--block" role="navigation" aria-label="Pagination" 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"https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-logo-b15a4d254746d1642b8187217576d1e8fe50b51352d352fda13eee55d3c1c80a.png" } }, "image": [ "https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-1x1-c3d38c0d4fc00005df38a71e1db7097276681d6917bca58f0dc8336a252e1bb3.png", "https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-4x3-edc38c137a14ecfc3fc83f404090e20dab806dad345c96a1df6a163ee2d1e3aa.png", "https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-16x9-5dc2d0ea1eb72cd94e66db210ef41b22ce364e7ed09d63a3acc28fda09e27864.png" ], "author": { "@type": "Organization", "name": "Government Digital Service", "url": "https://www.gov.uk/government/organisations/government-digital-service" }, "isPartOf": [ { "@context": "http://schema.org", "@type": "CreativeWork", "sameAs": "https://www.gov.uk/government/collections/self-assessment-detailed-information" } ], "about": [ { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/money/personal-tax-self-assessment-paying-your-tax-bill" }, { "@context": "http://schema.org", "@type": "Thing", "sameAs": "https://www.gov.uk/money/self-assessment" } ], "headLine": "Understand your Self Assessment tax bill", "description": "Understand your Self Assessment tax bill - your tax calculation, statement, balancing payments, payments on account", "articleBody": "\u003cp\u003eWhen you submit a Self Assessment tax return, you’ll get a: \u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003e\n\u003ca href=\"/understand-self-assessment-bill/tax-calculation-sa302\"\u003etax calculation\u003c/a\u003e (also known as an SA302 or tax computation)\u003c/li\u003e\n \u003cli\u003e\n\u003ca href=\"/understand-self-assessment-bill/self-assessment-statement\"\u003eSelf Assessment statement\u003c/a\u003e (also known as your bill) \u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n\u003cp\u003eThis guide is also available \u003ca href=\"/deall-eich-bil-treth-hunanasesiad\"\u003ein Welsh (Cymraeg)\u003c/a\u003e\u003c/p\u003e\n\u003c/div\u003e\n\n\u003ch2 id=\"if-you-do-not-have-your-self-assessment-statement\"\u003eIf you do not have your Self Assessment statement \u003c/h2\u003e\n\n\u003cp\u003eIf you submit your tax return late or close to the deadline, your statement may not arrive before your payment is due. \u003c/p\u003e\n\n\u003cp\u003eThis means you need to deduct any \u003ca href=\"/understand-self-assessment-bill/payments-on-account\"\u003epayments on account\u003c/a\u003e you made last year from your tax calculation to work out how much tax you owe. \u003c/p\u003e\n\n\u003cp\u003eYou’ll be able to \u003ca rel=\"external\" href=\"https://www.tax.service.gov.uk/gg/sign-in?continue=/account/\u0026amp;origin=SA-frontend\"\u003eview your tax calculation\u003c/a\u003e before you submit your tax return online. \u003c/p\u003e\n\n\u003cp\u003eHM Revenue and Customs (\u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e) will send your tax calculation and Self Assessment statement by post if you did a paper return. \u003c/p\u003e\n\n\u003ch2 id=\"paying-your-self-assessment-tax-bill\"\u003ePaying your Self Assessment tax bill \u003c/h2\u003e\n\n\u003cp\u003eYou need to \u003ca rel=\"external\" href=\"https://gov.uk/pay-self-assessment-tax-bill\"\u003epay your Self Assessment tax bill\u003c/a\u003e by midnight on 31 January (following the tax year you’re paying for) to \u003ca href=\"/self-assessment-tax-returns/penalties\"\u003eavoid a penalty\u003c/a\u003e. \u003c/p\u003e\n\n\u003cp\u003eFind out what to do \u003ca rel=\"external\" href=\"https://gov.uk/difficulties-paying-hmrc\"\u003eif you cannot pay your bill\u003c/a\u003e.\u003c/p\u003e\n\n" } </script><script type="application/ld+json"> { "@context": "http://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "item": { "name": "Home", "@id": "https://www.gov.uk/" } }, { "@type": "ListItem", "position": 2, "item": { "name": "Money and tax", "@id": "https://www.gov.uk/browse/tax" } }, { "@type": "ListItem", "position": 3, "item": { "name": "Self Assessment", "@id": "https://www.gov.uk/browse/tax/self-assessment" } } ] } </script><script type="application/ld+json"> { "@context": "http://schema.org", "@type": "FAQPage", "headline": "Understand your Self Assessment tax bill", "description": "Understand your Self Assessment tax bill - your tax calculation, statement, balancing payments, payments on account", "publisher": { "@type": "Organization", "name": "GOV.UK", "url": "https://www.gov.uk", "logo": { "@type": "ImageObject", "url": "https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-logo-b15a4d254746d1642b8187217576d1e8fe50b51352d352fda13eee55d3c1c80a.png" } }, "mainEntity": [ { "@type": "Question", "name": "Overview", "url": "https://www.gov.uk/understand-self-assessment-bill", "acceptedAnswer": { "@type": "Answer", "url": "https://www.gov.uk/understand-self-assessment-bill", "text": "<p>When you submit a Self Assessment tax return, you’ll get a: </p>\n\n<ul>\n <li>\n<a href=\"/understand-self-assessment-bill/tax-calculation-sa302\">tax calculation</a> (also known as an SA302 or tax computation)</li>\n <li>\n<a href=\"/understand-self-assessment-bill/self-assessment-statement\">Self Assessment statement</a> (also known as your bill) </li>\n</ul>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>This guide is also available <a href=\"/deall-eich-bil-treth-hunanasesiad\">in Welsh (Cymraeg)</a></p>\n</div>\n\n<h2 id=\"if-you-do-not-have-your-self-assessment-statement\">If you do not have your Self Assessment statement </h2>\n\n<p>If you submit your tax return late or close to the deadline, your statement may not arrive before your payment is due. </p>\n\n<p>This means you need to deduct any <a href=\"/understand-self-assessment-bill/payments-on-account\">payments on account</a> you made last year from your tax calculation to work out how much tax you owe. </p>\n\n<p>You’ll be able to <a rel=\"external\" href=\"https://www.tax.service.gov.uk/gg/sign-in?continue=/account/&origin=SA-frontend\">view your tax calculation</a> before you submit your tax return online. </p>\n\n<p>HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) will send your tax calculation and Self Assessment statement by post if you did a paper return. </p>\n\n<h2 id=\"paying-your-self-assessment-tax-bill\">Paying your Self Assessment tax bill </h2>\n\n<p>You need to <a rel=\"external\" href=\"https://gov.uk/pay-self-assessment-tax-bill\">pay your Self Assessment tax bill</a> by midnight on 31 January (following the tax year you’re paying for) to <a href=\"/self-assessment-tax-returns/penalties\">avoid a penalty</a>. </p>\n\n<p>Find out what to do <a rel=\"external\" href=\"https://gov.uk/difficulties-paying-hmrc\">if you cannot pay your bill</a>.</p>\n\n" } }, { "@type": "Question", "name": "Tax calculation (SA302)", "url": "https://www.gov.uk/understand-self-assessment-bill/tax-calculation-sa302", "acceptedAnswer": { "@type": "Answer", "url": "https://www.gov.uk/understand-self-assessment-bill/tax-calculation-sa302", "text": "<p>Your tax calculation (SA302) shows: </p>\n\n<ul>\n <li>your total income on which tax is due </li>\n <li>any allowances and relief you have </li>\n <li>the total amount you owe for the tax year </li>\n <li>how HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) has worked out the amount you owe </li>\n</ul>\n\n<p>It does not include any: </p>\n\n<ul>\n <li>\n<a href=\"/understand-self-assessment-bill/payments-on-account\">payments on account</a> you have made </li>\n <li>payments you have made into a <a rel=\"external\" href=\"https://gov.uk/pay-self-assessment-tax-bill/pay-weekly-monthly\">Budget Payment Plan</a>\n</li>\n <li>other outstanding amounts (such as unpaid tax or penalties) </li>\n</ul>\n\n<h2 id=\"when-youll-get-your-tax-calculation\">When you’ll get your tax calculation </h2>\n\n<p>You’ll get a calculation when you’ve filed your tax return or if the amount you owe changes. If you filed online, you can view this: </p>\n\n<ul>\n <li>before submitting – when you’ve finished filling in your return (but before submitting it) in the ‘View your calculation’ section </li>\n <li>after submitting – this can take up to 72 hours after you’ve submitted your return to show in your account</li>\n</ul>\n\n<p>If you filed a paper return, <abbr title=\"HM Revenue and Customs\">HMRC</abbr> will send your calculation by post. </p>\n\n<h2 id=\"if-you-made-payments-on-account-last-year\">If you made payments on account last year </h2>\n\n<p>You’ll need to deduct any payments on account you made last year from your tax calculation to work out how much tax you owe. </p>\n\n<h2 id=\"requesting-a-tax-calculation\">Requesting a tax calculation </h2>\n\n<p>Find out <a rel=\"external\" href=\"https://gov.uk/sa302-tax-calculation\">how to get a tax calculation SA302</a>, for example if you’re applying for a mortgage or if you need one on <abbr title=\"HM Revenue and Customs\">HMRC</abbr> header paper.</p>\n\n" } }, { "@type": "Question", "name": "Self Assessment statement", "url": "https://www.gov.uk/understand-self-assessment-bill/self-assessment-statement", "acceptedAnswer": { "@type": "Answer", "url": "https://www.gov.uk/understand-self-assessment-bill/self-assessment-statement", "text": "<p>Your Self Assessment statement shows: </p>\n\n<ul>\n <li>the tax you owe at the time the statement is sent </li>\n <li>any <a href=\"/understand-self-assessment-bill/payments-on-account\">payments on account</a> due </li>\n <li>any payments you have made (this will show as ‘CR’ on the statement) </li>\n <li>any outstanding amounts (for example from previous tax years or interest) </li>\n <li>your ‘balancing payment’ – this is the amount you need to pay when your <a href=\"/understand-self-assessment-bill/payments-on-account\">payments on account</a> do not cover the tax you owe </li>\n</ul>\n\n<h2 id=\"when-youll-get-your-self-assessment-statement\">When you’ll get your Self Assessment statement </h2>\n\n<p>You’ll get a statement after you file your tax return or if your circumstances change. This will either be available online or sent through the post. </p>\n\n<p>If you submit your tax return late or near to the submission deadline, you may not get a Self Assessment statement before your payment deadline. </p>\n\n<p>This means you may need to use your <a href=\"/understand-self-assessment-bill/tax-calculation-sa302\">tax calculation</a> to work out how much tax you owe. </p>\n\n<h2 id=\"if-you-want-more-help-understanding-your-statement\">If you want more help understanding your statement </h2>\n\n<p>You can <a href=\"https://www.gov.uk/guidance/help-and-support-for-self-assessment#understand-your-self-assessment-statement\">watch a video explaining your Self Assessment statement</a>.</p>\n" } }, { "@type": "Question", "name": "Payments on account", "url": "https://www.gov.uk/understand-self-assessment-bill/payments-on-account", "acceptedAnswer": { "@type": "Answer", "url": "https://www.gov.uk/understand-self-assessment-bill/payments-on-account", "text": "<p>‘Payments on account’ are payments towards your next tax bill (including <a href=\"/self-employed-national-insurance-rates\">Class 4 National Insurance</a> if you’re self-employed).</p>\n\n<p>They help spread the cost of your tax by making payments in 2 instalments. Each payment is half of the tax you owed last year.</p>\n\n<p>These payments are due by midnight on 31 January and 31 July.</p>\n\n<p>You have to make these 2 payments, unless either:</p>\n\n<ul>\n <li>the amount of tax you owed last year was less than £1,000</li>\n <li>last year you paid more than 80% of the tax you owed outside of Self Assessment (for example through your tax code or because your bank had already deducted interest on your savings)</li>\n</ul>\n\n<h2 id=\"how-payments-on-account-are-calculated\">How payments on account are calculated</h2>\n\n<p>Payments on account are calculated based on your estimated earnings (usually the amount you earned the previous year). Each payment is usually half of the tax you owed the previous year.</p>\n\n<p>If you actually earn more than estimated, you may still have tax to pay on top of your payments on account. This is known as a ‘balancing payment’.</p>\n\n<p>If you earn less than estimated, you may be able to <a href=\"/self-assessment-tax-returns/claiming-a-tax-refund\">claim a tax refund</a>.</p>\n\n<h3 id=\"if-you-need-to-make-a-balancing-payment\">If you need to make a balancing payment</h3>\n\n<p>This is worked out by deducting the payments on account you’ve made from the total tax you owe.</p>\n\n<p>You must make your balancing payment by midnight on 31 January the following year. This will also include anything you owe for <a href=\"/capital-gains-tax\">capital gains</a> or <a href=\"/repaying-your-student-loan/how-you-repay\">student loans</a> (if you’re self-employed).</p>\n\n<h2 id=\"if-you-made-payments-on-account-last-year\">If you made payments on account last year</h2>\n\n<p>If you made payments on account last year, you’ll need to pay both:</p>\n\n<ul>\n <li>your first payment on account towards your next bill</li>\n <li>any balancing payment you owe (if you still have tax to pay after last year’s 2 payments on account)</li>\n</ul>\n\n<h3 id=\"example\">Example</h3>\n<div class=\"example\">\n <p>Your bill for the 2022 to 2023 tax year is £3,000.</p>\n\n <p>Based on your 2021 to 2022 earnings, you made 2 payments of £900 each (£1,800 in total) on 31 January 2023 and 31 July 2023 towards this – these were your ‘payments on account’.</p>\n\n <p>Because your payments on account did not cover the amount of tax you owed, you have to make a ‘balancing payment’.</p>\n\n <p>Your amount due by midnight on 31 January 2024 is made up of:</p>\n\n <ul>\n <li>your ‘balancing payment’ of £1,200 for the 2022 to 2023 tax year (£3,000 minus £1,800)</li>\n <li>the first payment on account of £1,500 (half your 2022 to 2023 tax bill) towards your 2023 to 2024 tax bill</li>\n </ul>\n\n <p>This means the total you will have paid is £2,700 by 31 January 2024.</p>\n\n <p>You then make a second payment on account of £1,500 on 31 July 2024.</p>\n\n <p>If your tax calculation for the 2023 to 2024 tax year is more than £3,000 (the total of your 2 payments on account), you’ll need to make a ‘balancing payment’ by 31 January 2025.</p>\n</div>\n\n<h2 id=\"if-you-did-not-make-payments-on-account-last-year\">If you did not make payments on account last year </h2>\n\n<p>If you did not make any payments on account last year (for example, because it’s your first time filing Self Assessment) you’ll need to pay both: </p>\n\n<ul>\n <li>the full amount of your tax calculation </li>\n <li>your first payment on account towards your next bill</li>\n</ul>\n\n<h3 id=\"example-1\">Example</h3>\n<div class=\"example\">\n <p>Your bill for the 2022 to 2023 tax year is £3,000.</p>\n\n <p>The total tax to pay by midnight on 31 January 2024 would be £4,500. This includes:</p>\n\n <ul>\n <li>your £3,000 tax bill for 2022 to 2023</li>\n <li>the first payment on account of £1,500 (half your 2022 to 2023 tax bill) towards your 2023 to 2024 tax bill</li>\n </ul>\n\n <p>You then make a second payment on account of £1,500 on 31 July 2024.</p>\n\n <p>If your tax bill for the 2023 to 2024 tax year is more than £3,000 (the total of your 2 payments on account), you’ll also need to make a ‘balancing payment’ by 31 January 2025 as well as your first payment on account for the next tax year.</p>\n\n <p>If your total tax for the year is £3,000, the only payment you will need to make by 31 January 2025 is your first payment on account for the following tax year.</p>\n</div>\n\n<h2 id=\"check-your-payments-on-account\">Check your payments on account</h2>\n\n<ol class=\"steps\">\n<li>\n<p><a rel=\"external\" href=\"https://www.tax.service.gov.uk/gg/sign-in?continue=/account/&origin=SA-frontend\">Sign in to your online account</a>.</p>\n</li>\n<li>\n<p>Select the option to view your latest Self Assessment return.</p>\n</li>\n<li>\n<p>Select ‘View statements’.</p>\n</li>\n</ol>\n<p>You’ll then be able to see:</p>\n\n<ul>\n <li>payments on account you’ve already made</li>\n <li>payments you need to make towards your next tax calculation</li>\n</ul>\n\n<p>If you filed a paper return, you can check the payments on account you made on your last Self Assessment Statement.</p>\n\n<h2 id=\"reduce-your-payments-on-account\">Reduce your payments on account</h2>\n\n<p>If you know the tax you owe is going to be lower than last year, you can ask HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) to reduce your payments on account.</p>\n\n<p>You can do this either online or by post.</p>\n\n<p>You will need to include the amount you expect to make so <abbr title=\"HM Revenue and Customs\">HMRC</abbr> can use this to work out your new payments on account.</p>\n\n<h3 id=\"to-reduce-your-payments-on-account-online\">To reduce your payments on account online</h3>\n\n<ol class=\"steps\">\n<li>\n<p><a rel=\"external\" href=\"https://www.tax.service.gov.uk/gg/sign-in?continue=/account/&origin=SA-frontend\">Sign in to your online account</a>.</p>\n</li>\n<li>\n<p>Select the option to view your latest Self Assessment return.</p>\n</li>\n<li>\n<p>Select ‘Reduce payments on account’.</p>\n</li>\n</ol>\n\n<h3 id=\"to-reduce-your-payments-on-account-by-post\">To reduce your payments on account by post</h3>\n\n<p>Send <a href=\"/government/publications/self-assessment-claim-to-reduce-payments-on-account-sa303\">form SA303</a> to your tax office.</p>\n\n<h3 id=\"if-your-bill-is-higher-than-you-expected\">If your bill is higher than you expected</h3>\n\n<p>If you reduce your payments on account and your tax bill is higher than expected, you’ll be charged interest on the difference. You can <a href=\"/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates#income-tax-national-insurance-contributions-capital-gains-tax-stamp-duty-land-tax-stamp-duty-stamp-duty-reserve-tax-from-1-october-1999-and-vat-for-periods-starting-on-or-after-1-january-2023\">check the interest rates</a> to find out how much interest you’ll be charged.</p>\n\n" } } ] } </script> </body> </html>

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