Deferral of Self-Assessment payment

Andy Campbell Business support

The Self- Assessment payment on account that is ordinarily due to be paid to HMRC by 31 July 2020 may now be deferred until January 2021.

Key requirements / eligibility criteria: The deferment is optional (recommendation to pay on 31 July 2020). This is an automatic offer with no applications required. No penalties or interest will be charged if July 2020 payment is deferred until January 2021.