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Consultation: Timely payments for Self-Assessment

25 June, 2026

HMRC have published a consultation on implementing more timely payment for Self-Assessment taxpayers ('the Consultation'), which explores alternatives to the current payment system for Self-Assessment (SA) taxpayers. 

Under current arrangements, a delay of up to 22 months can arise between income being generated and the taxpayer having to pay the resulting tax to HMRC. The Consultation explores moving to more timely payment arrangements from April 2029, both for SA taxpayers who also have PAYE income, but also for those with SA income only. 

For taxpayers with PAYE income as well as income reportable under SA , the proposal is to collect a proportion of their estimated SA tax liability each month via PAYE. For SA taxpayers who do not have any PAYE income, the Consultation invites comments and suggestions regarding an appropriate payment frequency and method.  

Complexities identified in the Consultation include:

 

  • the transition year (2029/30), in which affected taxpayers would effectively have to pay some of their tax liability for 2028/29 along with an estimate of their tax liability for 2029/30
  • fluctuating income - both for SA income sources giving rise to tax liabilities and in the PAYE source from which SA liabilities would be collected 
  • safeguards over how much tax could be collected via PAYE
  • implications for taxpayers new to SA
  • impacts on agents and PAYE operators

The ATT will be responding to the Consultation and would welcome feedback from members for consideration as part of our response. Please email: [email protected] with your comments before 10 July 2026.