HMRC Self Assessment Statements – Payment Date Clarification
HMRC are starting to send out the statements for the July Self Assessment payment, but they state that the amount is due on 31 January 2021.
As the Government have made the payment in July, non-compulsory, as part of their COVID-19 measures, they have amended the due dates so that the computer does not calculate interest if the payment is delayed.
It is the choice of individuals to decide whether they want to make a payment in July. If so, then this is perfectly acceptable, which is why the statements and payslips are being sent out now.
However, the payment is not legally due until 31 January 2021.