Coronavirus Update: Income Tax Payment on Account Deferral 

HMRC will be deferring the 31 July 2020 payment on account, which means that you do not need to pay your second payment on account usually due in July, for this year. This is automatic and does not need to be applied for, and no interest or penalties will be charged. The payment will instead be due on 31 January 2021, together with the balancing payment and the first payment on account for the following year. We would recommend that wherever you can you keep sufficient funds aside so that you do not fall short in January 2021.