If you make Self Assessment payments on account and are due to make a payment in July 2020, then you have the option to defer payment until January 2021. If you are in financial difficulty as a result of COVID-19 and you chose to defer, then you simply don’t pay the amount due in July.
There isn’t an application process – if we don’t receive your payment we will automatically treat it as a deferral. You should remember to cancel any direct debit payments you’ve set up so you don’t pay us accidentally. We will not charge interest or penalties on deferred payments, provided it is paid in full by 31 January 2021.
If you are in financial difficulty due to COVID-19 then you have the option to pay the deferred amount:
• as one payment between July and 31 January 2021; or
• by instalments. You can find out more about the deferral, as well as information on paying in instalments or making a full payment in our new guidance on Self Assessment deferral on GOV.UK.