Important Information About Your Self-Assessment

Making Tax Digital for Income Tax – What’s Changing?

HMRC is rolling out Making Tax Digital (MTD) for Income Tax Self Assessment in stages:

From April 2026, if you’re self-employed or a landlord with income over £50,000, you’ll need to keep digital records and submit quarterly updates to HMRC through MTD-compatible software.

From April 2027, this will also apply to those with income over £30,000.

If your income is below £30,000, HMRC has said they’re reviewing the next steps — so watch this space.

Key deadlines for paying your tax bill are:

31 July – second payment on account due

31 January – balance of any tax owed + first payment on account for next year

How to pay:

Or pay directly: www.gov.uk/pay-self-assessment-tax-bill

You’ll need your UTR (This is your 10-digit Unique Taxpayer Reference) + ‘K’ as the payment reference

Bank details:

	Sort Code	Account Number
HMRC Cumbernauld	08-32-10	12001039

Direct debit?

If you want HMRC to collect future payments automatically, you'll need to set up two separate Direct Debits (one for each payment on account). Allow 5 working days the first time, and 3 days after that. This can all be set up in your gateway.

Can’t pay?

Contact HMRC for a Time to Pay arrangement. Avoiding action may lead to penalties and interest.

Expecting a tax refund?

Once HMRC processes your return, refunds will be paid (usually by Bacs). We’ll include your bank details if a refund is due. Be aware HMRC may carry out checks before releasing funds. If it’s delayed, it’s best to call them directly — we’re not able to chase HMRC on your behalf.