The deadline for paying the second self-assessment payment on account of income tax (plus class 4 NIC if the taxpayer is self-employed) for 2018/19 was 31 July 2019. Payment was due by midnight on that date.

Remember that 2 payments on account are required every year unless:

• the last self-assessment tax bill was less than £1,000; or
• the tax payer has already paid more than 80 percent of all the tax owed

The payment due is generally half of the previous year’s tax bill with any balancing payment for 2018/19 due by 31 January 2020.

Due to an error which occurred in January 2019, HMRC’s self-assessment system may not have generated payments on account for 2018/19. HMRC are advising that if the first payment on account for 2018/19, due by 31 January 2019, was missing from HMRC’s system, the second payment on account will also be missing.

HMRC has provided the following detailed 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 your client does not receive a statement of account in June or July 2019 as no 2018/19 POA have been created, neither you nor your client needs to do anything about this. Any liability for 2018/19 will be payable in full in January 2020. Any payment intended for the 2018/19 POA will be allocated against any 2018/19 balancing payment due on 31 January 2020.

If your client made a payment intended for the 2018/19 first POA, but 2018/19 POA have not been created, and you or your client insist on POAs being created then this can be done by phoning HMRC.’