HM Revenue & Customs (HMRC) had more Self Assessment statements than usual to issue this year. Normally these are all issued in July, but this year some are being issued in August. The majority have been sent on time.
You don't need to worry about this. If HMRC have asked you to make a second payment on account, you normally should have paid this by 31 July. You usually have to pay interest if you don't pay on time. If you receive your statement in August, you should still pay the tax due as soon as you can. However you'll only be asked to pay interest on the tax due on the second payment on account if you still haven't paid it by 27 September.
If you use our online service, you can easily check your statement online - and you can pay online too.
Log in to Self Assessment Online
Most customers who are due to make a payment will have received their Self Assessment statement by 31 July. The statement tells you how much tax you need to pay. If your Unique Taxpayer Reference (your ten digit reference number) ends with digits from 70 to 99 then you may be affected. If so you will receive your statement in August.
If you send your tax return online you can pay electronically, or you can make a payment by phone. You can find advice on how to pay by following the link below.
If you send your tax return online you can find out how much you owe by viewing your account online.
Log in to Self Assessment Online
HMRC estimate around 500,000 customers are affected.
HMRC changed their forecasting arrangements in light of the 2008 events and over the past three years these have proved more than adequate. However the volumes on this occasion have risen out of all proportion to previous patterns. HMRC will now ensure that they understand the reasons for this and will be fully prepared for any future rises.
