27 November 2025
As part of the Government’s wider plan to reduce the overall tax debt, changes will be implemented to ensure more timely payments for Self-Assessment.
From April 2029, Income Tax Self Assessment (ITSA) taxpayers who also have other income paid via Pay As You Earn (PAYE) will be required to pay their ITSA liability throughout the tax year via the PAYE system.
The aim is to ensure ITSA taxpayers move away from large, unexpected bills at the end of the year, to automatically paying regular payments throughout the year. The change won't mean anyone will pay any more tax than they do now – the tax will just be paid at a different time, and within more realistic time frames.
The Government plans to publish a consultation early in 2026, to consider the best options for supporting taxpayers through the changes and potential routes for the move to timely tax payments for those with Self-Assessment income only.
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