News article

Coronavirus: Deferred Self-Assessment payments

20 March 2020

Income Tax payments for the self-employed have been deferred until 2021 

If you’re self-employed, the Self- Assessment payment on account, that is ordinarily due to be paid to HMRC by 31 July 2020 may now be deferred until January 2021.


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.

How to access the scheme

Deferred Self-Assessment payment is an automatic offer. You do not need to apply.

No penalties or interest for late payment will be charged in the deferral period.

HMRC has also scaled up its Time To Pay arrangement, which is a method of spreading your business tax payments over a longer period of time in a more affordable way. It is available to all firms and individuals who are in temporary financial distress as a result of COVID-19 and have outstanding tax liabilities.

If you are having trouble paying your tax bill or may struggle to meet your tax obligations in the future, call the HMRC Coronavirus Helpline.

HMRC Coronavirus Helpline
Telephone: 0800 024 1222
Monday to Friday, from 8 am to 8 pm
Saturday, 8 am to 4 pm

First published 20 March 2020