What is the deferring tax payment scheme?
If you’re due to pay a self-assessment tax payment on account by 31 July 2020 but the impact of the coronavirus causes you difficulty in making payment by that date, then you may delay that payment until January 2021.
Am I eligible?
You are eligible if you are due to pay your second self-assessment payment on account on 31 July.
How do I make a claim?
There is no application required. No penalties or interest for late payment will be charged if you defer the payment until 31 January 2021.
During the deferral period you can set up a budget payment plan to help you pay the deferred payment on account when it is due.
If you’re in temporary financial distress because of COVID-19 more help is available from HMRC’s Time to Pay scheme.
Official Government Information: Support for business
Set up a budget payment plan: Pay your Self Assessment tax bill: Pay in instalments