Claim to reduce payments on account

Use the SA303 form to apply to reduce your Self Assessment payments on account.

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
  • tax deducted at source is more than the previous tax year

To apply either:

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

You must claim by 31 January after the end of the tax year. For example by 31 January 2025 for the year 2023 to 2024.

Apply for a reduction

To complete the form you’ll need the name and address of your HMRC office (these details can be found on the top of your statement) and one of the following:

  • Self Assessment Unique Tax Reference (UTR)
  • employer reference

Apply online

You’ll need to sign in with your Government Gateway user ID and password. If you do not have a user ID, you can create one when you first try to sign in.

Apply online

If you are unable to apply online

  1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

  2. Fill in form SA303.

  3. Print and post it to HMRC.

Appeal a penalty

You can check when and how to appeal a Self Assessment penalty using the online tool.

Find more information to help you understand your Self Assessment tax bill.

If you disagree with a tax decision you can find further information on how to appeal against it.

Published 9 May 2024