Open 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’s announcement at Budget 2025.

This consultation closes at
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

Timely Payments in Income Tax Self Assessment (ITSA)

HTML

Ways to respond

Respond online

or

Email to:

timelypayment@hmrc.gov.uk

Write to:

Helen Derbyshire

Timely Payment Team

HM Revenue and Customs

Trinity Bridge House

2 Dearmans Place

4th Floor

Manchester
M3 5BS

Published 23 June 2026