How do I handle payments on account made before submitting self assessment?

frankiesowner

I'm completing the self assessment for 2024-25.  In 2025 I made two payments on account of approx £2000 in total. Presumably to cover tax HMRC expected me to owe over and above the tax deducted from my income.  How do I deal with these payments on account in my self assessment return?  I have tried to get through to HMRC to ask the question with no luck. Grateful for any guidance offered.

Isthisforreal99

You don't......they will be reflected in your statement of account once you submit your tax return is submitted and your 24-25 tax due is known.

Dazed_and_C0nfused

frankiesowner said:

I'm completing the self assessment for 2024-25.  In 2025 I made two payments on account of approx £2000 in total. Presumably to cover tax HMRC expected me to owe over and above the tax deducted from my income.  How do I deal with these payments on account in my self assessment return?  I have tried to get through to HMRC to ask the question with no luck. Grateful for any guidance offered.

You don't, they're not relevant to your Self Assessment tax return.

They are factored in to your Self Assessment account after you submit your return.

sheramber

Your return is a declaration of your total income and any tax deducted, from all sources , for the year.

The calculation is the total tax due on that income

This not connected to your online account until it has been submitted and processed. 

Any payments on account will be deducted and any balance due or overpaid will be shown on your statement of account which will be updated after the return is processed. This may take a few days. 

poseidon1

I self assess via third party paid for software (Simple tax).

With all such software the user manually enters prior payments on account to arrive at an immediate  calculation of the net amount payable by 31 January.  This is one of the benefits of third party software compared to HMRC's online system. No waiting on HMRC to update calculations.

For those who will fall within MTD in the coming year, such software will be your only option. HMRC in their wisdom have chosen not to support MTD on their own systems.