Due to COVID-19, you can delay making your second payment on account. This deferral for income tax self-assessment applies to the second payment on account for 2019/20 due on 31 July 2020 which is deferred until 31 January 2021.

This is an automatic offer and no application is required. Please note this deferral is optional and some taxpayers may prefer to make the July payment to avoid a larger payment in January 2021.

If you have any queries regarding this, please contact our Tax Dept – tax@cogentaccountants.co.uk