Deferral of Self Assessment Payment | UK-wide

The Self Assessment payment on account, that is ordinarily due to be paid to HMRC by 31 July 2020 may be deferred until January 2021.

Summary:

The Self Assessment payment on account, that is ordinarily due to be paid to HMRC by 31 July 2020 may be deferred until January 2021.

Eligibility criteria:

If you are due to make a Self-Assessment payment on account on 31 July 2020 then you are eligible for the deferment.

The deferment is optional - anyone able to pay their second self-assessment payment on 31 July 2020, should still do so.

Additional information:

Customers do not need to contact HMRC to defer their payment on account - they opt into the deferral by simply not paying their tax bill due by 31 July 2020.

If no payment is received, HMRC will automatically update their systems to show payment has been deferred and no interest or penalties will be incurred, providing it is paid in full by 31 January 2021.

The only action customers may need to take is to cancel their direct debit if they have one set up for their payments on account.

Support organisation:
  • HMRC
Search for other business support:

Search the Business Support Finder