As part of the government’s Covid-19 support measures in 2020, self-assessment payments on account due in July 2020 were automatically deferred until January 2021 but that is not the case for the second payments on account for 2020-21 which are due on 31 July 2021, warns LITRG.

Taxpayers who file self-assessment tax returns are required to make payments on account, and the payment on account due by 31 July is the second instalment payment towards the 2020-21 tax bill, with the balancing payment due by 31 January 2022.

For those who have not yet filed 2020-21 tax returns, LITRG is also reminding taxpayers to check the amount they are paying as taxpayers may be overcharged.