HMRC have begun to send out statements in advance of the 31st July 2020 payment on account.
As part of the Covid-19 assistance to individuals, the government allowed the July payment on account to be deferred until January 2021. If you receive a statement from HMRC, it will indicate that no payment is due until 31/01/2021, however, we would strongly recommend that if you do have the ability to pay, then you should. Those that wait until January may find that they have a very large sum to pay once this is added to their balance due for 2020/21 and the additional payment on account that may also be due by 31st January 2020 (dependant on your tax liability for the year ended 5th April 2020)
If you have any questions about payment deferrals or paying early then please do not hesitate to call.