Currently the self employed are expected to pay 50% of the next years tax bill based on the previous year tax. Self employed people don’t earn a fixed amount therefore the payments on account is needed to pay bills.
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Make POA optional. Give us the choice to pay it. I always put money aside for my tax bill but have a quiet start to the year generally so I need the money that HMRC are demanding. I feel the HMRC are getting an interest free loan from the self employed.