Payments on account 02 - Your first payment on account for 2021 to 2022

To calculate the amount to be entered you will need to estimate the difference between the Income Tax you expect to pay in 2021 to 2022 and your Income Tax due as shown on this Tax Return. You can reduce each of your payments by half this difference. You will need to enter the amount of each reduced Payment on Account, including the pence, or, 0, if appropriate. You will then need to enter the reason why you are reducing your Payments on Account in the 'Please explain why are you making the claim?' box.