Payment plan persona tests

Made-up customers setting up a Budget Payment Plan or a forecast. Each figure was worked out by hand, including Direct Debit dates around weekends and GOV.UK bank holidays, and checked through the forecast and the Budget Payment Plan API.

23 customers: 23 passed. Open a customer to see each figure and how it was worked out.

B01 Asha: Sole trader who has sent her return; sets up a monthly plan in October for her January bill

Passed

Covers: charges from her account, next bill, monthly, weekend collection moved, weekend deadline

What they told us

• Date: 2 October 2026
• Charge: balancing payment 2025/26 £1,131.80
• Charge: first payment on account 2026/27 £3,565.90
• Charge: second payment on account 2026/27 £3,565.90

Figures checked

Figure	Worked out by hand	Service	Result
Can use a Budget Payment Plan	yes	yes	Match
Amount each time4,697.70 / 4 = 1,174.43, rounded up to 1,175	£1,175.00	£1,175.00	Match
Number of payments9 Oct, 9 Nov, 9 Dec, and 11 Jan (9 Jan is a Saturday). 31 Jan is a Sunday, so the last day to pay is Fri 29 Jan	4	4	Match
First payment	9 October 2026	9 October 2026	Match
Last payment	11 January 2027	11 January 2027	Match
Bills the plan pays (forecast debt)	£4,697.70	£4,697.70	Match
Left as credit after the last bill4 x 1,175 = 4,700, less 4,697.70	£2.30	£2.30	Match
Next bill due	31 January 2027	31 January 2027	Match
Next bill to pay1,131.80 balancing payment + 3,565.90 first payment on account	£4,697.70	£4,697.70	Match
Warnings include	NO_FIGURES_FOR_THIS_YEAR	NO_FIGURES_FOR_THIS_YEAR	Match

B02 Asha: Same as B01, paying every week

Passed

Covers: weekly, bank holidays at Christmas and New Year

What they told us

• Date: 2 October 2026
• Charge: balancing payment 2025/26 £1,131.80
• Charge: first payment on account 2026/27 £3,565.90
• Charge: second payment on account 2026/27 £3,565.90
• Plan frequency: weekly

Figures checked

Figure	Worked out by hand	Service	Result
Amount each time4,697.70 / 17 = 276.34, rounded up to 277	£277.00	£277.00	Match
How often	weekly	weekly	Match
Number of paymentsFridays from 9 Oct to 29 Jan: 4 in Oct, 4 in Nov, 4 in Dec (25 Dec moves to Tue 29 Dec), 5 in Jan (1 Jan moves to Mon 4 Jan)	17	17	Match
First payment	9 October 2026	9 October 2026	Match
Last payment	29 January 2027	29 January 2027	Match
Left as credit after the last bill17 x 277 = 4,709, less 4,697.70	£11.30	£11.30	Match

B03 Ben: Sole trader who has not sent his return; his bill is worked out from last year's figures

Passed

Covers: bill worked out from last year, no figures for this year yet: same as last year

What they told us

• Date: 2 October 2026
• Last year self employment turnover: £50,000.00
• Last year self employment expenses: £10,000.00
• Last year payments on account made: £6,000.00

Figures checked

Figure	Worked out by hand	Service	Result
Last year's taxprofit 40,000: (40,000 - 12,570) x 20% = 5,486 + Class 4 27,430 x 6% = 1,645.80	£7,131.80	£7,131.80	Match
Next bill to paybalancing 7,131.80 - 6,000 = 1,131.80, plus first payment on account 7,131.80 / 2 = 3,565.90	£4,697.70	£4,697.70	Match
Amount each time	£1,175.00	£1,175.00	Match
This year's forecast taxwith no figures for this year, each amount is the same as last year	£7,131.80	£7,131.80	Match

B04 Cara: Has £250 of overdue tax from her last bill

Passed

Covers: overdue, cannot use a Budget Payment Plan, Time to Pay

What they told us

• Date: 2 October 2026
• Overdue: £250.00
• Charge: balancing payment 2025/26 £1,131.80
• Charge: first payment on account 2026/27 £3,565.90
• Charge: second payment on account 2026/27 £3,565.90

Figures checked

Figure	Worked out by hand	Service	Result
Can use a Budget Payment PlanGOV.UK: you must be up to date with payments from your last Self Assessment tax bill	no	no	Match
A plan is offered	no	no	Match

B05 Dev: Already has £1,000 of credit on his account

Passed

Covers: credit on account

What they told us

• Date: 2 October 2026
• Credit on account: £1,000.00
• Charge: balancing payment 2025/26 £1,131.80
• Charge: first payment on account 2026/27 £3,565.90
• Charge: second payment on account 2026/27 £3,565.90

Figures checked

Figure	Worked out by hand	Service	Result
Next bill to pay	£3,697.70	£3,697.70	Match
Amount each time(4,697.70 - 1,000) / 4 = 924.43, rounded up to 925	£925.00	£925.00	Match
Number of payments	4	4	Match
Left as credit after the last bill	£2.30	£2.30	Match
Bills the plan pays (forecast debt)	£3,697.70	£3,697.70	Match

B06 Ela: Sets up a plan in March for her July payment on account

Passed

Covers: July bill, Easter

What they told us

• Date: 10 March 2027
• Charge: second payment on account 2026/27 £3,565.90

Figures checked

Figure	Worked out by hand	Service	Result
Next bill due	31 July 2027	31 July 2027	Match
Amount each time3,565.90 / 5 = 713.18, rounded up to 714	£714.00	£714.00	Match
Number of payments17 Mar, 19 Apr (17 Apr is a Saturday), 17 May, 17 Jun, 19 Jul (17 Jul is a Saturday); 31 Jul is a Saturday so pay by Fri 30 Jul	5	5	Match
First payment5 working days after Wed 10 Mar is Wed 17 Mar	17 March 2027	17 March 2027	Match
Last payment	19 July 2027	19 July 2027	Match
Left as credit after the last bill	£4.10	£4.10	Match

B07 Finn: Starts on 27 January, too late for a new Direct Debit to pay the January bill

Passed

Covers: bill due too soon, pay another way

What they told us

• Date: 27 January 2027
• Charge: balancing payment 2025/26 £1,131.80
• Charge: first payment on account 2026/27 £3,565.90
• Charge: second payment on account 2026/27 £3,565.90

Figures checked

Figure	Worked out by hand	Service	Result
Due too soon: pay another waythe first collection is Wed 3 Feb, after the last day to pay (Fri 29 Jan)	£4,697.70	£4,697.70	Match
Next bill due	31 January 2027	31 January 2027	Match
Amount each timeJuly payment on account 3,565.90 / 6 = 594.32, rounded up to 595	£595.00	£595.00	Match
Number of payments3 Feb, 3 Mar, 5 Apr (3 Apr is a Saturday), 4 May (3 May is a bank holiday), 3 Jun, 5 Jul (3 Jul is a Saturday)	6	6	Match
First payment	3 February 2027	3 February 2027	Match
Last payment	5 July 2027	5 July 2027	Match
Bills the plan pays (forecast debt)	£3,565.90	£3,565.90	Match

B08 Gita: Sole trader planning for all bills in the next 12 months, with figures up to 31 January

Passed

Covers: next 12 months, forecast of this year, blended projection, same amount every time

What they told us

• Date: 15 February 2027
• Last year self employment turnover: £50,000.00
• Last year self employment expenses: £10,000.00
• Last year payments on account made: £6,000.00
• Figures up to: 31 January 2027
• So far: self employment turnover £45,000.00
• So far: self employment expenses £8,000.00
• Plan cover: next_12_months

Figures checked

Figure	Worked out by hand	Service	Result
This year's forecast tax301 of 365 days have passed, so last year counts for 64/365. Income 45,000 + 64/365 x 50,000 = 53,767.12; costs 8,000 + 64/365 x 10,000 = 9,753.42; profit 44,013.70; tax (44,013.70 - 12,570) x 20% = 6,288.74 + Class 4 x 6% = 1,886.62	£8,175.36	£8,175.36	Match
Amount each timethe larger of 3,565.90 / 6 = 594.32 and 8,697.14 / 12 = 724.76, rounded up to 725	£725.00	£725.00	Match
Number of paymentson the 22nd: 6 by 30 Jul 2027 (22 May moves to 24 May) and 12 by 31 Jan 2028 (22 Aug to 23 Aug, 22 Jan to 24 Jan)	12	12	Match
First payment	22 February 2027	22 February 2027	Match
Last payment	24 January 2028	24 January 2028	Match
Bills the plan pays (forecast debt)July 2027 payment on account 3,565.90 + January 2028 (balancing 8,175.36 - 7,131.80 = 1,043.56 + first payment on account 4,087.68)	£8,697.14	£8,697.14	Match
Left as credit after the last bill	£2.86	£2.86	Match

B09 Hari: Pauses his plan in December

Passed

Covers: paused month

What they told us

• Date: 2 October 2026
• Charge: balancing payment 2025/26 £1,131.80
• Charge: first payment on account 2026/27 £3,565.90
• Charge: second payment on account 2026/27 £3,565.90
• Plan paused months: ['2026-12']

Figures checked

Figure	Worked out by hand	Service	Result
Amount each timeno December payment: 4,697.70 / 3 = 1,565.90, rounded up to 1,566	£1,566.00	£1,566.00	Match
Number of payments	3	3	Match
Left as credit after the last bill	£0.30	£0.30	Match

B10 Ivy: Adds 10% in case her bill is higher

Passed

Covers: safety margin

What they told us

• Date: 2 October 2026
• Charge: balancing payment 2025/26 £1,131.80
• Charge: first payment on account 2026/27 £3,565.90
• Charge: second payment on account 2026/27 £3,565.90
• Plan buffer percent: 10

Figures checked

Figure	Worked out by hand	Service	Result
Amount each time4,697.70 / 4 x 1.1 = 1,291.87, rounded up to 1,292	£1,292.00	£1,292.00	Match
Number of payments	4	4	Match
Left as credit after the last bill	£470.30	£470.30	Match

B11 Jon: Employee and landlord who has not sent his return and pays his balance in cash

Passed

Covers: employment, property, mortgage interest relief

What they told us

• Date: 2 October 2026
• Last year salary gross: £45,000.00
• Last year paye tax paid: £6,486.00
• Last year property income: £12,000.00
• Last year property finance costs: £4,000.00
• Last year elect paye coding out: False
• Last year payments on account made: £0.00

Figures checked

Figure	Worked out by hand	Service	Result
Last year's taxtaxable 57,000 - 12,570 = 44,430: 37,700 x 20% = 7,540 + 6,730 x 40% = 2,692, less 20% of 4,000 mortgage interest = 9,432	£9,432.00	£9,432.00	Match
Next bill to paybalancing 9,432 - 6,486 = 2,946 plus first payment on account 1,473 (6,486 is 69% of 9,432, under 80%)	£4,419.00	£4,419.00	Match
Amount each time4,419 / 4 = 1,104.75, rounded up to 1,105	£1,105.00	£1,105.00	Match
Left as credit after the last bill	£1.00	£1.00	Match

B12 Kai: Bill read straight from HMRC's Self Assessment Accounts API, with £500 credit

Passed

Covers: HMRC balance and transactions

What they told us

• Date: 2 October 2026
• HMRC Self Assessment Accounts API response (balance and transactions)

Figures checked

Figure	Worked out by hand	Service	Result
Next bill to pay4,697.70 less 500 available credit	£4,197.70	£4,197.70	Match
Amount each time4,197.70 / 4 = 1,049.43, rounded up to 1,050	£1,050.00	£1,050.00	Match
Left as credit after the last bill	£2.30	£2.30	Match

B13 Lia: Due a repayment for last year, but still has payments on account for this year

Passed

Covers: repayment set against a payment on account

What they told us

• Date: 2 October 2026
• Last year self employment turnover: £30,000.00
• Last year payments on account made: £8,000.00

Figures checked

Figure	Worked out by hand	Service	Result
Last year's tax(30,000 - 12,570) x 20% = 3,486 + Class 4 17,430 x 6% = 1,045.80	£4,531.80	£4,531.80	Match
Next bill due	31 July 2027	31 July 2027	Match
Next bill to payJanuary: repayment 4,531.80 - 8,000 = -3,468.20 against the first payment on account 2,265.90, so nothing to pay. July: second payment on account 2,265.90	£2,265.90	£2,265.90	Match
Amount each time2,265.90 / 10 = 226.59, rounded up to 227	£227.00	£227.00	Match
Number of paymentson the 9th from 9 Oct 2026 to 9 Jul 2027 (9 Jan moves to 11 Jan, 9 May to 10 May)	10	10	Match
Left as credit after the last bill	£4.10	£4.10	Match

B14 Mo: Employee with all his tax taken through PAYE

Passed

Covers: nothing to pay

What they told us

• Date: 2 October 2026
• Last year salary gross: £30,000.00
• Last year paye tax paid: £3,486.00

Figures checked

Figure	Worked out by hand	Service	Result
Can use a Budget Payment Plan	yes	yes	Match
A plan is offeredno Self Assessment bills, so no plan is needed	no	no	Match
Last year's tax	£3,486.00	£3,486.00	Match

B15 Nia: Seasonal business that earns most of its income in the summer

Passed

Covers: seasonal projection, higher rate, Class 4 upper rate

What they told us

• Date: 2 October 2026
• Last year self employment turnover: £60,000.00
• Last year payments on account made: £12,000.00
• Figures up to: 30 September 2026
• So far: self employment turnover £44,000.00
• Same time last year: self employment turnover £40,000.00

Figures checked

Figure	Worked out by hand	Service	Result
Last year's tax7,540 + (60,000 - 50,270) x 40% = 3,892, plus Class 4 2,262 + 9,730 x 2% = 194.60	£13,888.60	£13,888.60	Match
Next bill to paybalancing 13,888.60 - 12,000 = 1,888.60 plus first payment on account 6,944.30	£8,832.90	£8,832.90	Match
Amount each time8,832.90 / 4 = 2,208.23, rounded up to 2,209	£2,209.00	£2,209.00	Match
This year's forecast tax44,000 x 60,000 / 40,000 = 66,000 profit: 7,540 + 15,730 x 40% = 6,292, plus Class 4 2,262 + 15,730 x 2% = 314.60	£16,408.60	£16,408.60	Match

B16 Omar: Same as Nia, but she knows her profit will be £50,000

Passed

Covers: customer's own estimate

What they told us

• Date: 2 October 2026
• Last year self employment turnover: £60,000.00
• Last year payments on account made: £12,000.00
• Figures up to: 30 September 2026
• So far: self employment turnover £44,000.00
• Same time last year: self employment turnover £40,000.00
• Own estimate: self employment turnover £50,000.00

Figures checked

Figure	Worked out by hand	Service	Result
This year's forecast tax(50,000 - 12,570) x 20% = 7,486 + Class 4 37,430 x 6% = 2,245.80; the estimate is used in every method	£9,731.80	£9,731.80	Match
Lowest forecast	£9,731.80	£9,731.80	Match
Highest forecast	£9,731.80	£9,731.80	Match

B17 Pip: Scottish taxpayer who has not sent her return

Passed

Covers: Scottish Income Tax

What they told us

• Date: 2 October 2026
• Last year jurisdiction: scotland
• Last year self employment turnover: £40,000.00
• Last year payments on account made: £0.00

Figures checked

Figure	Worked out by hand	Service	Result
Last year's taxtaxable 27,430: 2,827 x 19% = 537.13, 12,094 x 20% = 2,418.80, 12,509 x 21% = 2,626.89, plus Class 4 1,645.80	£7,228.62	£7,228.62	Match
Next bill to paybalancing 7,228.62 plus first payment on account 3,614.31	£10,842.93	£10,842.93	Match
Amount each time10,842.93 / 4 = 2,710.73, rounded up to 2,711	£2,711.00	£2,711.00	Match

B18 Rosa: Sets up a plan in May, before her July payment on account

Passed

Covers: July payment for last year, bank holiday in May

What they told us

• Date: 20 May 2026
• Last year self employment turnover: £40,000.00
• Last year payments on account made: £5,000.00

Figures checked

Figure	Worked out by hand	Service	Result
Next bill due	31 July 2026	31 July 2026	Match
Next bill to payhalf of the 5,000 payments on account for 2025 to 2026	£2,500.00	£2,500.00	Match
Amount each time2,500 / 3 = 833.33, rounded up to 834	£834.00	£834.00	Match
Number of payments28 May, 29 Jun (28 Jun is a Sunday), 28 Jul	3	3	Match
First payment5 working days after Wed 20 May, skipping the bank holiday on Mon 25 May: Thu 28 May	28 May 2026	28 May 2026	Match
Left as credit after the last bill	£2.00	£2.00	Match

B19 Sam: A very large bill, over the Direct Debit limit

Passed

Covers: Direct Debit limit of £20 million

What they told us

• Date: 2 October 2026
• Charge: balancing payment 2025/26 £100,000,000.00

Figures checked

Figure	Worked out by hand	Service	Result
Amount each time100,000,000 / 4	£25,000,000.00	£25,000,000.00	Match
Warnings include	DIRECT_DEBIT_LIMIT	NO_FIGURES_FOR_THIS_YEAR, DIRECT_DEBIT_LIMIT	Match

B20 Tara: Has paid HMRC by Direct Debit from the same account before

Passed

Covers: existing Direct Debit: 3 working days

What they told us

• Date: 2 October 2026
• Charge: balancing payment 2025/26 £1,131.80
• Charge: first payment on account 2026/27 £3,565.90
• Charge: second payment on account 2026/27 £3,565.90
• Plan existing direct debit: True

Figures checked

Figure	Worked out by hand	Service	Result
First payment3 working days after Fri 2 Oct is Wed 7 Oct	7 October 2026	7 October 2026	Match
Number of payments7 Oct, 9 Nov (7 Nov is a Saturday), 7 Dec, 7 Jan	4	4	Match
Amount each time	£1,175.00	£1,175.00	Match
Last payment	7 January 2027	7 January 2027	Match

B21 Una: Freelancer whose figures so far come from her bank transactions

Passed

Covers: bank transactions, transactions to check, annualised costs

What they told us

• Date: 2 October 2026
• Last year self employment turnover: £20,000.00
• 6 bank transactions

Figures checked

Figure	Worked out by hand	Service	Result
Bank transactions usedStripe and Upwork are business income, AWS is a business cost; Tesco is personal spending	3	3	Match
Bank transactions to checkthe transfer and the fuel could be personal or business, so they are not used	2	2	Match
This year's forecast tax180 of 365 days: income 5,000 + 185/365 x 20,000 = 15,136.99; costs 100 x 365/180 = 202.78; profit 14,934.21; 2,364.21 x 20% = 472.84 + Class 4 x 6% = 141.85	£614.69	£614.69	Match
Last year's tax	£1,931.80	£1,931.80	Match
Next bill to paylast year 1,931.80 owed, plus first payment on account 965.90	£2,897.70	£2,897.70	Match

B22 Vic: Sets up in May 2027 with no figures for 2027 to 2028 yet

Passed

Covers: 2027 to 2028 forecast, January 2028 bill

What they told us

• Date: 10 May 2027
• Last year self employment turnover: £40,000.00
• Last year payments on account made: £0.00

Figures checked

Figure	Worked out by hand	Service	Result
Last year's tax	£7,131.80	£7,131.80	Match
This year's forecast taxno figures yet, so last year's 40,000: 27,430 x 20% = 5,486 + Class 4 27,430 x 6% = 1,645.80. The 2027 to 2028 changes are for property and savings income; the allowance and Class 4 limits are frozen	£7,131.80	£7,131.80	Match
Next bill due	31 January 2028	31 January 2028	Match
Next bill to pay2026 to 2027 balancing 7,131.80 plus first payment on account 3,565.90	£10,697.70	£10,697.70	Match
Amount each time10,697.70 / 9 = 1,188.63, rounded up to 1,189	£1,189.00	£1,189.00	Match
Number of paymentson the 17th from May 2027 to January 2028 (17 Jul moves to 19 Jul, 17 Oct to 18 Oct)	9	9	Match
First payment	17 May 2027	17 May 2027	Match
Last payment	17 January 2028	17 January 2028	Match

B23 Wes: Sets up in May 2028, before the 2028 to 2029 rates are in the calculator

Passed

Covers: tax year not supported yet, January 2029 bill

What they told us

• Date: 10 May 2028
• Last year self employment turnover: £40,000.00
• Last year payments on account made: £0.00

Figures checked

Figure	Worked out by hand	Service	Result
Last year's tax2027 to 2028: 27,430 x 20% = 5,486 + Class 4 27,430 x 6% = 1,645.80	£7,131.80	£7,131.80	Match
Next bill due	31 January 2029	31 January 2029	Match
Next bill to pay2027 to 2028 balancing 7,131.80 plus first payment on account 3,565.90	£10,697.70	£10,697.70	Match
Amount each time10,697.70 / 9 = 1,188.63, rounded up to 1,189	£1,189.00	£1,189.00	Match
Number of paymentson the 17th from May 2028 to January 2029 (17 Jun moves to 19 Jun, 17 Sep to 18 Sep, 17 Dec to 18 Dec)	9	9	Match
First payment	17 May 2028	17 May 2028	Match
Last payment	17 January 2029	17 January 2029	Match
Warnings include	THIS_YEAR_NOT_SUPPORTED	THIS_YEAR_NOT_SUPPORTED, BANK_HOLIDAYS_NOT_PUBLISHED	Match

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