Payments on Accounts

Dear Admin Team at HMRC, I am a small business owner, and I also work as a self-employed consultant. My income has increased this year, and in order to plan how much to save towards tax due on 31 January 2026 I used HMRC's self assessment tools to calculate the tax owed. Currently, the balancing payment is £25,096.44 and the payment on account for 31 January 2027 is £9,799.72 and again six months later is £9,799.72 = £19,559.44 prepaid against income that has not yet materialised. Firstly, making these payments against income that has yet to be received seems to unfairly disadvantage me. In no other sector are taxes applied against income which has not yet materialised. Secondly, this leaves me unable to make adequate savings towards buying my first property, despite working a 70 hour week. Thirdly, if this was not applied, I could place the £19,559.44 in an Cash ISA and earn 5.19% interest on this amount. Please can I request for information on how to suspend making this payment on unmaterialised income until it's actual due date of 31 January 2027? Also please can I receive advice on what will occur if I pay only the tax balance due of £25,096.44, rather than tax on predicted income which I have yet to even send invoices out for? Also please can I receive information on the legislation which permits HMRC to tax unrealised "predicted" income, to review on the basis that I may seek to challenge this approach in court? Thank you in advance. Kind regards, Holly P

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