HMRC has identified that some Self Assessment customers, who chose to defer payment of their July 2020 Payment on account due to COVID-19, may receive a Self Assessment statement, showing that payment is due and interest is accruing.
HMRC have confirmed that they will not impose any late payment interest or penalties on the deferred July 2020 Payment on Account, provided it is paid in full by 31 January 2021.
Any customers who may have difficulty in making their payment can access support on GOV.UK.