Many customers deferred their July 2020 Payment on Account, until 31 January 2021. As these customers will need to pay the deferred amount, plus any balancing payment and first 2020/21 payment on account, by 31 January 2021, their January tax bill may be larger than usual.
Any customers who are unable to make these payments in full by January 2021 can set up a Time to Pay payment plan of up to 12 months online without needing to phone HMRC.
Taxpayers with self-assessment tax debts up to £30,000 and who need extra time to pay will be able to access this Time to Pay facility through GOV.UK and can get automatic and immediate approval. Those with self-assessment debts over £30,000, or who need longer than 12 months to repay their debt in full, will still be able to set up a Time to Pay arrangement but they will need to contact HMRC to set it up.