This is your deadline for making any further payments on account.

The penalties above do not apply to any payments on account that you pay late.

Further information is available in Notice 700/60 Payments on account.

They will advise you how to make payments on account and full returns over the transitional period.

If your annual liability currently falls below £1.6 million you can apply to stop making payments on account.

For payments on account, you must first work out what period the actual dutiable gaming covers.

If your income has gone up - you don't need to do anything, the payments on account don't need to change.

Further information and help on how to make payments on account can be found on our website.

We will invite you to make payments on account towards any tax arrears, both at the initial meeting and throughout the investigation.

The due dates for payments on account are the last working day of the second and third month of every quarterly accounting period.

If you know that your income for the current year will be lower than last year's you can ask to reduce your payments on account.

The amount of your payments on account during the annual cycle is determined by your liability in a period known as the reference year.

Do not adjust any figures on the return to take account of payments on account which you have made.

For example, to work out if 80 per cent of the income has tax deducted at source for future payments on account.

If your return is a repayment return, the payments on account made in the quarter will also be repaid.

It may show payments of tax (called payments on account) that the person had already made towards their tax.

There were also various other small payments on account like 'adz money', 'drawage' and lading charges.

Your covering letter may tell you that you need to make payments on account (advance payments) for the current tax year.

You can also ask HMRC to lower your payments on account for the next tax year.

That's because sometimes you'll owe 'balancing payments' for the previous year or 'payments on account' for the current year.

You must include a balancing payment for the quarter (the quarterly liability less the payments on account made) with your VAT return.

You must pay your payments on account and VAT return balances by electronic transfer direct to our account.

You can see details of your clients' liabilities and payments, their latest statements and claim to reduce their payments on account.

Your payments on account will remain at that level until the beginning of the next annual cycle for payments on account.

If you fail to make your payments on account and/or fail to pay the balance due with the return in full and on time, we will: