The due date for the second payment on account for 2018/19 income tax self-assessment tax liabilities is 31 July 2019.

HMRC’s self-assessment system has, in some cases, failed to generate the payments on account that are due for 2018/19.  If the first payment on account for 2018/19, due in January 2019, was missing from your statement of account then the second payment will also be missing.

HMRC has provided the following update:

“In some of these cases the individual or their agent contacted us and payments on account (POA) for 2018/19 were then set up. For these individuals the second POA for 2018/19 will be due on 31 July 2019 and a statement of account reflecting this will be issued as normal.”

If you do not receive a statement of account in June or July 2019 as the 2018/19 Payments on Account have not been created correctly, HMRC have confirmed that you do not need to do anything about it.  There will not be any penalties or interest added for missing the payment, providing that any liability due for 2018/19 is paid in full by 31 January 2020.

If you have received your statement with the POA's correctly added, you will need to make the payment otherwise interest WILL be added.

Bear in mind that if you do not make a payment in July because HMRC has not created the POA’s correctly, you may be facing a larger payment than normal in January, so make sure you budget accordingly as interest will be charged if you pay later than 31 January 2020.