Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many second self-assessment payments on account for the 2019-20 tax year were not paid by 31 July 2020; and what proportion those payments represent of all payments on account due for the 2019-20 tax year.
2.9 million Self Assessment taxpayers were due to pay a second Self Assessment Payment on Account for the 2019/20 tax year. Under one of the COVID-19 easements announced by the Chancellor in March 2020, taxpayers were given the option of deferring this payment until 31 January 2021. 1.5 million Payments on Account were deferred, amounting to £6 billion in tax revenues.