What are the options for the July 2020 payment on account?
If you can afford to, then you can still make the payment on account as normal. However, if you’re struggling to pay, then you can defer the payment until the latest of 31st January 2021. You don’t need to inform HMRC of your decision. If you choose to defer it then there will be no late interest fees as there normally would be. Your balance will just get rolled over to the next payment in January. However, don’t forget you will still have the balancing payment in January to pay as normal as well as the deferred amount. At the time of writing HMRC have said there will NOT be an option to defer your January payment.