It has been confirmed that all tax-payers with a second-self assessment payment on account due by 31 July 2020 can defer payment until 31 January 2021.
The deferral is optional, you may want to pay as normal in order not to have to find a large payment in January 2021.
This will have a welcome effect on personal cash flow for sole directors of limited companies who pay themselves a minimum wage, taking larger dividends.
Details can be found here : Deferred payment date
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