HMRC failed to issue some taxpayers with payments on account (POA) demands for 2018/19.

Any taxpayer that have an outstanding amount of £1,000 or more for the year of 2018/19 needs to make two payments, by 31 January 2019 and 31 July 2019.

The amount of tax calculated as payable for the year of 2017/18, should be divided by two and the amount is equal to the POA demands. HMRC is responsible for sending out the demands in advance for the taxpayer to have enough time to gather the money before the due dates. This year HMRC failed to do so.

If you did not see a request for 2018/19, what might have happened is that you paid by 31 January the balancing payment due for 2017/2018.
A July POA probably won`t be issued if no POA demand was issued in January 2019, unless HMRC changed manually your record

If the 2018/19 POA also hasn`t been paid, you will have to compensate for all of your 2018/19 SA tax by 31 January 2020, which can happen to be a very high amount.

No interest

You will not have to pay interest on the late payments that have been omitted from your tax statement considering that you pay the full amount of all the tax due 2018/19 by 31 January 2020.

If you need any assistance with your personal tax return feel free to reach out to us.