The deadline falls on a Sunday this year therefore people should plan around this. For example if paying by cheque, ensuring it arrives by 29 July in order to avoid paying interest.

Interest will be charged at HMRC’s rate, which is currently 3% per annum.

Paul Haywood-Schiefer, assistant manager at Blick Rothenberg, said: ‘If you miss your payment deadline, don’t be surprised if you receive calls or letters from the debt collection team, as HMRC are chasing outstanding tax amounts to a greater extent than before.

‘It might be possible to arrange a time to pay agreement, but individuals should speak to HMRC as soon as possible if they are having problems finding the money to pay, and ideally before the deadline has passed.’

Payments on account are only for people who complete tax returns each year, but not everyone will necessarily have a payment to make. HMRC should send out statements with a payslip to show the amount due.

However, sometimes people have elected for the statement to go to their agent, or the individual may not have advised HMRC of a change of address.

The payments are estimates based on the previous year’s tax liability.

Haywood-Schiefer said: ‘If people are unsure whether there is anything to pay, they should contact their accountant or, if they don’t have one, either access their online self-assessment account or call HMRC for the payment details.

‘If the person knows their income was lower in the tax year to 5 April 2016, now would be a good time to go over the figures for that year as it may be that the payment on account could be reduced.’