Self Assessment: claim to reduce payments on account (SA303)

Use the online service or postal form to apply to reduce your Self Assessment payments on account.


Apply online (sign in using Government Gateway)

Apply by post (use this version if you're an agent or if you can't use the online form)


You can apply to reduce the amounts you’ve been asked to pay if:

  • your business profits or other income goes down
  • the tax relief you are entitled to goes up

You can:

  • use the online service
  • fill in the postal form on-screen, print and post it to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID you can create one when you use the service.

You must claim by 31 January after the end of the tax year - for example by 31 January 2017 for the year 2015 to 2016.

Appeal a penalty

Appeal a penalty using the online form or read guidance on how to appeal.

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Understand your Self Assessment tax bill
Details on when and why you have to make payments on account for Self Assessment.

Published 11 July 2014
Last updated 30 November 2015 + show all updates
  1. An online service is now available.

  2. First published.