Hi,
If your 23/24 tax amount owed is less than £1000, your 24/25 payments on account will be calculated as £0.00, and any tax owed from 24/25 will be paid when you file your 24/25 return. If
the tax you owe for 24/25 is over £1000, payments on account will be calculated for 25/26, and so on.
Understand your Self Assessment tax bill
Thank you.