HMRC is supporting individuals by offering an optional deferral of the second payment on account for 2019/20, from 31 July 2020 to 31 January 2021.
This is an automatic offer and no application is required. No interest or penalties will be charged, so long as both the 2nd payment on account and any balancing payment for the year is made by 31 January 2021.
It is not necessary to be self-employed to be eligible for the deferral.
The deferral is optional - some of you may prefer to make the July payment to avoid a larger payment in January 2021.
Any taxpayer that wishes to defer payment and has already set up a direct debit mandate for the payment on account due on 31 July 2020 should cancel it by contacting the bank.