For the personal tax year ending 5 April 2013, where relevant, taxpayers are required to make a second payment on account by 31 July 2013.

Any outstanding tax is payable by 31 January following the end of the tax year, so for example, the deadline for outstanding tax relating to the tax year ending 5 April 2013 is due on 31 January 2014.

Almost without exception, the payment deadline is the same for both paper and online returns.

On the 31 January, you’ll need to pay one or both of the following:

• any tax you still owe for the previous tax year
• the first of two ‘payments on account’ (the second falling due on 31 July of the same year)

Payments on account are part payments towards your next tax bill. You don’t always have to pay these – it’ll depend on the amount of tax due and the kind of income you receive.

HMRC will usually send you a ‘Self Assessment Statement’ that shows how much you owe or you can check your tax bill online.

For further info on how to pay, click here.

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