{"id":2693,"date":"2026-10-15T00:22:09","date_gmt":"2026-10-15T00:22:09","guid":{"rendered":"https:\/\/accounting.leonadvisers.com\/?p=2693"},"modified":"2026-10-15T00:28:51","modified_gmt":"2026-10-15T00:28:51","slug":"self-assessment-payments-on-account-explained","status":"publish","type":"post","link":"https:\/\/accounting.leonadvisers.com\/tr\/self-assessment-avans-vergi-payments-on-account\/","title":{"rendered":"Vergim \u00a32.000 \u0130ken HMRC Neden \u00a33.000 \u0130stiyor?"},"content":{"rendered":"<\/p>\n<p><strong>Yazar: <a href=\"https:\/\/accounting.leonadvisers.com\/tr\/author\/le80nudn2f0ur\/\">Ali Sirti<\/a> | Okuma s\u00fcresi: 2\u20133 dakika | Bilgi kontrol tarihi: 15 Ekim 2026<\/strong><\/p>\n<p><strong>Self Assessment verginiz i\u00e7in \u00a32.000 ay\u0131rd\u0131n\u0131z, ancak HMRC hesab\u0131n\u0131zda \u00a33.000 \u00f6deme g\u00f6r\u00fcn\u00fcyor. Yanl\u0131\u015f hesaplama m\u0131 yap\u0131ld\u0131?<\/strong> Her zaman de\u011fil. Aradaki \u00a31.000, ayn\u0131 kazanc\u0131n ikinci kez vergilendirilmesi de\u011fil, sonraki vergi y\u0131l\u0131na ait bir avans \u00f6demesi olabilir. Bu sisteme <em>payments on account<\/em> denir.<\/p>\n<h2>Payments on account nedir?<\/h2>\n<p>Bunlar, sonraki Self Assessment vergi borcunuza y\u00f6nelik avans \u00f6demeleridir. Gelir vergisini ve uygulanmas\u0131 halinde Class 4 National Insurance primlerini kapsar. Sermaye kazanc\u0131 vergisi ve \u00f6\u011frenci kredisi geri \u00f6demeleri bu hesaba dahil edilmez.<\/p>\n<p>Genellikle iki taksit \u00f6denir ve her taksit, \u00f6nceki y\u0131l\u0131n hesaplamaya esas vergi tutar\u0131n\u0131n yar\u0131s\u0131d\u0131r. <a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/self-assessment-legal-framework\/salf303\">HMRC&#8217;nin avans \u00f6demeleri rehberi<\/a> bu hesaplaman\u0131n kapsam\u0131n\u0131 a\u00e7\u0131klar.<\/p>\n<h2>\u00a32.000 nas\u0131l \u00a33.000 oluyor?<\/h2>\n<p><strong>Basit bir \u00f6rnek:<\/strong> 2025\/26 d\u00f6nemi i\u00e7in verginizin \u00a32.000 oldu\u011funu, bu tutar\u0131n tamam\u0131n\u0131n avans hesab\u0131na dahil oldu\u011funu ve daha \u00f6nce bu d\u00f6neme y\u00f6nelik avans \u00f6demedi\u011finizi varsayal\u0131m.<\/p>\n<p>Avans \u00f6demesi yapman\u0131z gerekiyorsa ve azaltma uygulanm\u0131yorsa takvim \u015f\u00f6yle olur:<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Son \u00f6deme tarihi<\/th>\n<th scope=\"col\">\u00d6demenin a\u00e7\u0131klamas\u0131<\/th>\n<th scope=\"col\">Tutar<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>31 Ocak 2027<\/td>\n<td>2025\/26 d\u00f6neminin vergisi<\/td>\n<td>\u00a32.000<\/td>\n<\/tr>\n<tr>\n<td>31 Ocak 2027<\/td>\n<td>2026\/27 d\u00f6nemi i\u00e7in ilk avans<\/td>\n<td>\u00a31.000<\/td>\n<\/tr>\n<tr>\n<td>31 Temmuz 2027<\/td>\n<td>2026\/27 d\u00f6nemi i\u00e7in ikinci avans<\/td>\n<td>\u00a31.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p>Yani ocakta <strong>\u00a33.000<\/strong>, temmuzda ise <strong>\u00a31.000<\/strong> \u00f6dersiniz. Avanslar, 2026\/27 verginiz hesapland\u0131\u011f\u0131nda o tutardan d\u00fc\u015f\u00fcl\u00fcr. Eksik kalan k\u0131s\u0131m daha sonra tamamlan\u0131r; fazla \u00f6deme varsa iade veya mahsup konusu olur. Bu, <a href=\"https:\/\/www.gov.uk\/understand-self-assessment-bill\/payments-on-account\">HMRC&#8217;nin payments on account sisteminin<\/a> belirtilen varsay\u0131mlarla \u00f6rneklendirilmesidir.<\/p>\n<h2>Herkes avans \u00f6demek zorunda m\u0131?<\/h2>\n<p>Hay\u0131r. Hesaplamaya esas tutar <strong>\u00a31.000&#8217;in alt\u0131ndaysa<\/strong> veya \u00f6nceki y\u0131l\u0131n ilgili vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn <strong>%80&#8217;inden fazlas\u0131<\/strong> maa\u015ftan kesinti gibi Self Assessment d\u0131\u015f\u0131ndaki yollarla tahsil edilmi\u015fse genellikle avans gerekmez. Ayr\u0131nt\u0131lar <a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/self-assessment-manual\/sam1010\">HMRC&#8217;nin hesaplama rehberinde<\/a> yer al\u0131r.<\/p>\n<h2>Gelirim d\u00fc\u015fecekse avans\u0131 azaltabilir miyim?<\/h2>\n<p>Sonraki y\u0131l\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn daha d\u00fc\u015f\u00fck olmas\u0131n\u0131 bekliyorsan\u0131z azaltma talep edebilirsiniz. Ancak hesap, ger\u00e7ek\u00e7i bir gelir ve vergi tahminine dayanmal\u0131d\u0131r.<\/p>\n<p><strong>\u201c\u015eu an \u00f6deyemiyorum\u201d demek, tek ba\u015f\u0131na azaltma gerek\u00e7esi de\u011fildir.<\/strong> Gerekti\u011finden fazla azaltma yap\u0131l\u0131rsa eksik kalan tutar \u00fczerinden faiz do\u011fabilir. Bu nedenle <a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/self-assessment-manual\/sam1001\">azaltma talebinden<\/a> \u00f6nce beklenen gelirinizi muhasebecinizle de\u011ferlendirmeniz faydal\u0131 olur.<\/p>\n<h2>Leon Advisers&#8217;da vergi \u00f6demelerini nas\u0131l takip ediyoruz?<\/h2>\n<p>Her Self Assessment m\u00fckellefimiz i\u00e7in <strong>ilgili y\u0131l\u0131n vergisini, varsa sonraki y\u0131la ait avans \u00f6demelerini ve son \u00f6deme tarihlerini ayr\u0131 ayr\u0131 g\u00f6steren detayl\u0131 bir vergi tablosu<\/strong> haz\u0131rl\u0131yoruz.<\/p>\n<p>Bu tabloyu her vergi \u00f6deme d\u00f6nemi \u00f6ncesinde payla\u015f\u0131yor, yakla\u015fan \u00f6demeleri de hat\u0131rlat\u0131yoruz. B\u00f6ylece ocakta ne kadar \u00f6demeniz gerekti\u011fini, temmuzda ek bir \u00f6demeniz olup olmad\u0131\u011f\u0131n\u0131 ve hangi tutar\u0131n hangi vergi y\u0131l\u0131na ait oldu\u011funu net olarak g\u00f6rebiliyorsunuz.<\/p>\n<p>Beyannamenizi son g\u00fcne b\u0131rakmaman\u0131z\u0131 \u00f6nermemizin nedeni de bu. Hesaplamay\u0131 erken tamamlad\u0131\u011f\u0131m\u0131zda, <strong>ne kadar para ay\u0131rman\u0131z gerekti\u011fini \u00f6nceden biliyor ve \u00f6demelerinizi buna g\u00f6re planlayabiliyorsunuz.<\/strong><\/p>\n<h2>\u00d6deme takviminizi \u015fimdiden netle\u015ftirin<\/h2>\n<p>2025\/26 i\u00e7in normal \u00e7evrim i\u00e7i beyan ve bakiye vergi \u00f6deme tarihi <strong>31 Ocak 2027<\/strong>. Bu tarih <a href=\"https:\/\/www.gov.uk\/self-assessment-tax-returns\/deadlines\">HMRC&#8217;nin Self Assessment son tarihleri<\/a> sayfas\u0131nda yer al\u0131yor.<\/p>\n<p>Self Assessment beyannamenizi haz\u0131rlamak ve \u00f6deme takviminizi birlikte de\u011ferlendirmek i\u00e7in <strong><a href=\"https:\/\/accounting.leonadvisers.com\/tr\/services-pricing\/self-assessment\/\">Leon Advisers ile ileti\u015fime ge\u00e7ebilirsiniz.<\/a><\/strong><\/p>\n<p><em>Bu yaz\u0131 genel bilgi ama\u00e7l\u0131d\u0131r. \u00d6rnek, belirtilen varsay\u0131mlara dayan\u0131r; ger\u00e7ek \u00f6deme tutar\u0131 ki\u015finin vergi hesab\u0131na g\u00f6re de\u011fi\u015fir.<\/em><\/p>\n<p>","protected":false},"excerpt":{"rendered":"<p>Self Assessment verginiz neden bekledi\u011finizden fazla? \u00a32.000 verginin nas\u0131l \u00a33.000 \u00f6demeye d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fcn\u00fc ve ocak-temmuz avanslar\u0131n\u0131 \u00f6rnekle \u00f6\u011frenin.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2693","post","type-post","status-publish","format-standard","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Payments on Account: Why \u00a32,000 Tax Means \u00a33,000 Due<\/title>\n<meta name=\"description\" content=\"Why does HMRC want \u00a33,000 when your tax is \u00a32,000? See how Self Assessment payments on account work, January and July deadlines, and when to reduce them.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accounting.leonadvisers.com\/tr\/self-assessment-avans-vergi-payments-on-account\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Payments on Account: Why \u00a32,000 Tax Means \u00a33,000 Due\" \/>\n<meta property=\"og:description\" content=\"Why does HMRC want \u00a33,000 when your tax is \u00a32,000? 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