2nd PoA deferred? | HMRC confirms no interest or charges
Under Coronavirus HMRC guidance, you were able to delay making your second payment on account for the 2019 to 2020 tax year, which was due by 31st July 2020.
Your June 2020 Self Assessment statements (a letter HMRC will have sent you) showed 31 January 2021 as the due date for paying the July 2020 Payment on Account.
This is because HMRC updated its IT systems to prevent customers incurring late payment interest on any July 2020 Payment on Account paid between 1st August 2020 and 31 January 2021.
HMRC will not charge interest or penalties on any amount of the deferred payment on account, provided it’s paid on or before 31 January 2021.