Defer your Self Assessment payment on account

Choose how and when you can delay making your second payment on account for the 2019 to 2020 tax year.

You have the option to defer your second payment on account if you’re:

registered in the UK for Self Assessment and
finding it difficult to make your second payment on account by 31 July 2020 due to the impact of coronavirus
You can still make the payment by 31 July 2020 as normal if you’re able to do so.

HMRC will not charge interest or penalties on any amount of the deferred payment on account, provided it’s paid on or before 31 January 2021.

You will still need to submit your Self Assessment tax return to HMRC on time.

If you choose to defer, you do not need to tell HMRC that you’re deferring your payment on account.

Choosing to defer will not stop you from being entitled to other coronavirus support that HMRC provides.

You must make your second payment on account on or before 31 January 2021 if you choose to defer. Other payments you may have to make by this date include any:

balancing payment due for the 2019 to 2020 tax year
first payment on account due for the 2020 to 2021 tax year
You can check payments you need to make towards your next tax bill by signing in to your online account.

If you want to pay in full, you can pay your second payment on account bill in full any time between 31 July 2020 and 31 January 2021 using the online service.

Payments made by Direct Debit
If you choose to defer and normally make your payments on account by Direct Debit, you should cancel your Direct Debit through your bank as soon as possible so that HMRC will not automatically collect any payment due. You can cancel online if you’re registered for online banking.

After the deferral ends
The usual interest, penalties and collection procedures will apply to missed payments.

How to get help
If you’re still struggling to pay your tax bill by 31 January 2021, or you’re experiencing other financial difficulties you can contact HMRC’s Time to Pay service.

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