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.

Eligibility

If you are self-employed you are eligible.

How to access the scheme

This is an automatic offer with no applications required.

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