Timely Payments in income tax Self Assessment

Closed consultation

Timely Payments in income tax Self Assessment

From:: HM Revenue & Customs
Published:: 23 June 2026

Summary

This consultation seeks views on implementing more timely payment in Income Tax Self Assessment (ITSA), following the government鈥檚 announcement at Budget 2025.

This consultation ran from
9:30am on 23 June 2026 to 11:59pm on 4 August 2026

Consultation description

This consultation seeks views on implementing more timely payment in Income Tax Self Assessment (ITSA), following the Budget 2025 announcement of changes to payment timings for those with Pay As You Earn (PAYE) income from April 2029. It considers how implementation could work for those with PAYE income, and explores the potential for more timely payment options for other ITSA taxpayers.

Documents