Payments on account are the payments for income tax that self-assessment individuals may be required to pay. They are advance payments towards a tax bill. Those with a tax liability of less than £1,000 or where 80% of the tax liability is collected by PAYE are not required to make payments on account. [Payments on account](/resources/articles/what-is-a-payment-on-account) are due by 31st January and 31st July and are based on the previous year's tax liability.