What are payments on account?

Payments on account are advance payments HMRC asks Self Assessment taxpayers to make towards next year's tax bill. There are two each year — due 31 January and 31 July — and each one is half of your previous year's Income Tax and Class 4 National Insurance bill.

Who has to make payments on account?

You must make payments on account if your last Self Assessment bill (Income Tax plus Class 4 NI) was £1,000 or more, unless 80% or more of the tax you owed for that year was already collected at source, for example through PAYE on a salary or pension. If your bill was under £1,000, or you're mostly taxed at source, you pay everything in one go on 31 January.

How are payments on account calculated?

Each payment is half of last year's Income Tax and Class 4 National Insurance liability. Capital Gains Tax and student loan repayments are excluded — they never form part of a payment on account and are always settled with your balancing payment on 31 January.

Can I reduce my payments on account?

Yes. If you expect your tax bill to be lower this year, you can apply to reduce your payments on account online through your HMRC account, on your tax return, or using form SA303. If you reduce them by too much and your actual bill turns out higher, HMRC charges interest on the shortfall from the date each payment was originally due.

What is a balancing payment?

When your actual bill for the year is worked out, HMRC compares it with the two payments on account you've already made. If you owe more, the difference — the balancing payment — is due by 31 January, along with any CGT and student loan amounts and your first payment on account for the following year. If you paid too much, HMRC refunds the difference or sets it against your next bill.

账户付款计算器

看看HMRC会要求你预付多少款项——以及何时需要预付。

去年的自我评估法案

根据您的税务计算（SA302），您在上次申报表上应缴纳的税款总额，在预缴税款之前。

其中资本利得税

其中学生贷款

源泉扣缴税款（PAYE）

资本利得税和学生贷款不计入预缴税款。通过工资预扣税 (PAYE) 征收的税款可以完全免除预缴税款的要求。

使用GoFile提交您的自我评估，每年只需 39.99 英镑起。查看价格

Each payment on account

£0

Total paid in advance

£0

towards next year’s bill

Status

—

当你付款时

31 January

1st payment on account — plus any balancing payment for last year

£0

31 July

2nd payment on account

£0

Relevant amount (Income Tax + Class 4 NI)

1st payment on account (31 January)

2nd payment on account (31 July)

Total in advance

试试其他计算器

所得税实际到手工资分红与薪资员工成本增值税公司税资本利得税印花税

将此计算器嵌入您的网站

免费使用——只需复制并粘贴以下代码即可。

<iframe src="https://gofile.co.uk/tools/payments-on-account-calculator/?embed=1" width="100%" height="900" frameborder="0" style="border:none;max-width:1240px;"></iframe> <script>window.addEventListener('message',function(e){if(e.data&&e.data.type==='gofile-tool-height'){document.querySelector('iframe[src*="gofile.co.uk/tools/"]').style.height=e.data.height+'px';}});</script>

常见问题解答

什么是预付款？

预缴税款是英国税务海关HMRC要求自雇人士预先缴纳的下一年度税款。每年有两次预缴税款，分别在1月31日和7月31日到期，每次的金额为上一年度所得税和第四类国民保险缴款额的一半。之所以设立预缴税款，是因为与按工资预扣税 (PAYE) 的雇员不同，自雇人士通常会在收入产生后长达22个月内缴纳税款。

谁需要预付账款？

如果您上一次的个人所得税申报表（所得税加第四类国民保险）金额达到或超过 1,000 英镑，则必须预缴税款，除非您当年应缴税款的 80% 或以上已由税务机关代扣代缴——例如通过工资或养老金的预扣税 (PAYE)。如果您的税款低于 1,000 英镑，或者您的大部分税款已由税务机关代扣代缴，则只需在 1 月 31 日一次性付清所有税款即可。

预付款是如何计算的？

每笔款项为上一年应缴所得税和四级国民保险的一半。资本利得税和学生贷款还款不包含在内——它们不会作为预缴款项的一部分，而是始终在1月31日与您的结余款项一起结算。因此，此计算器会要求您将这些金额从账单中单独列出。

我可以减少预付款吗？

是的。如果您预计今年的收入（以及相应的税款）会减少，您可以申请减少预缴税款，可以通过您的HMRC账户在线申请，也可以在纳税申报表中申请，或者使用 SA303 表格申请。但请注意：如果您减少的预缴税款过多，导致实际税款增加， HMRC将从每笔预缴税款的原定到期日起，对差额部分收取利息。

什么是结算付款？

英国税务海关总署HMRC会计算出您当年的实际税款，并将其与您已缴纳的两笔预缴税款进行比较。如果您欠款较多，则差额（即结算款）应在1月31日前缴纳，同时还需缴纳资本利得税 (CGT)、学生贷款以及下一年度的第一笔预缴税款。如果您多缴了税款， HMRC会退还差额或将其抵扣到您的下一笔税款中。