Tax payment can be deferred if you are:
- 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 are able to do so.
HMRC will not charge interest or penalties on any amount of the deferred payment on account, provided it is paid on or before 31 January 2021.
You will still need to submit your Self -Assessment tax return to HMRC on time.