HMRC has changed its guidance on who can defer their second payments on account (due 31 July 2020). Originally it was only self-employed individuals, now it is all tax payers under self assessment.
Support for businesses through deferring Income Tax payments
For Income Tax Self-Assessment, payments due on the 31 July 2020 may be deferred until 31 January 2021.
You are eligible if you are due to pay your second self-assessment payment on account on 31 July. You do not need to be self-employed to be eligible for the deferment.
The deferment is optional. If you are still able to pay your second payment on account on 31 July you should do so.
How to access the scheme
This is an automatic offer with no applications required. No penalties or interest for late payment will be charged if you defer payment until January 2021.
If you’re in temporary financial distress because of COVID-19 more help is available from HMRC’s Time to Pay scheme.