A simple routine to help you plan tax payments when income arrives unevenly.
For most taxpayers, advance tax is paid in four cumulative instalments: by 15 June (at least 15%), 15 September (at least 45%), 15 December (at least 75%) and 15 March (100%) of the estimated tax. Taxpayers who opt for presumptive taxation can generally pay in a single instalment by 15 March.
Please confirm the dates and limits for the year concerned, since they are set by law and can change.
This checklist is general in nature. It is not a computation of your tax and is not a substitute for professional advice.
Last updated: 6 October 2026
Share your situation in confidence and we will help you plan your instalments.
Information is general in nature and not a substitute for professional advice.
This website is for information only and does not constitute solicitation or advertisement.