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Sole Trader Tax Companion
TAX YEAR · 2026/27
YOUR FIGURES
Allowable expenses
£ 9,000
WHAT TO SET ASIDE
Total for the year
£7,912
Income Tax + National Insurance
Class 4 National Insurance
£1,826
Class 2 National InsuranceVoluntary — £0 unless you opt in
£0
PLANNING FOR PAYMENTS ON ACCOUNT
Your bill is over £1,000, so HMRC collects next year's tax in advance — each payment on account is 50% of your Income Tax & Class 4 NIC.
Balancing payment (this year)
£7,912
First payment on account
£3,956
Total due by 31 Jan 2028
£11,868
Second payment on accountDue 31 Jul 2028
£3,956