Self-Assessment Payment Deferral

Can I defer my self-assessment payment?

Income Tax Self-Assessment payments due on 31 July 2020 will be deferred until 31 January 2021 for self-employed individuals.

Taxpayers have the option to defer their second payment on account if they are:

  • registered in the UK for Self Assessment and
  • finding it difficult to make the second payment on account by 31 July 2020 due to the impact of Coronavirus

Those who can still make the payment by 31 July 2020 as normal should do so.

Taxpayers do not need to tell HMRC that they are deferring their payment on account.

Choosing to defer will not stop an individual from being entitled to other Coronavirus support that HMRC is providing.

Those who chose to defer must make their second payment on account on or before 31 January 2021.

I am not self-employed but I still report other income via self-assessment, can I seek a deferral?

Yes, you can delay making your second payment on account. If you choose to delay, you’ll have until 31 January 2021 to pay it.