The second payment on account for 2019-20 would have been due on 31 July 2020 but as part of the Government support measures due to the coronavirus outbreak, an option was given to defer this until 31 January 2021.

You should also be aware that there are also further options to defer payment of tax due on 31 January 2021 and pay by instalments over 12 months. 

But take note, taxpayers that want to use this option must not have any outstanding tax returns or any other tax debts and no other HMRC payment plans in place.

To be eligible the tax owing needs to be between £32 and £30,000 and the payment plan has to be set up no later than 60 days after the due date of a debt. Taxpayers will be given the choice of how much to pay immediately and how much they want to pay each month.

If your tax debt is over £30,000, or if you need longer than 12 months to pay, you can still set up a time to pay arrangement by calling the Self-Assessment payment helpline or the dedicated COVID-19 helpline. However, HMRC will charge interest on any outstanding balance from 1 February 2021.

If you would like any more information or advice or help with this please get in touch