Government consultation on implementing timely payments for Income Tax Self Assessment
The government has published a consultation regarding the implementation of more timely payments for Income Tax Self Assessment. This follows the Budget 2025 announcement concerning changes to payment timings for taxpayers with Pay As You Earn (PAYE) income, scheduled to take effect from April 2029.
What it means for a practice
- Practices should note that the consultation evaluates how payment mechanisms could be implemented for clients who have PAYE income.
- The document explores potential options for introducing more timely payment requirements for other categories of Income Tax Self Assessment taxpayers.
- Agents may wish to review these proposals to understand how future payment obligations might evolve for their client base.
Source
This note summarises a GOV.UK page and was reviewed by a person before it was published. GOV.UK is the authority: check the page before you act.
Timely Payments in income tax Self Assessment (updated 28 October 2026)