COVID-19: Information for individuals in Self-Assessment

Page last updated 27 March 2020

This page includes notes covering the key announcements relevant to individuals within the self-assessment system relating to the COVID-19 crisis including:

  • Deferral of July 2019 payment on account
  • Time to pay arrangements
  • Non-resident individuals and the Statutory Residence Test
  • Deferral of Off-payroll working rules for the private sector  

Self-employed individuals may also wish to see our ‘information for businesses’ page.

Deferral of July 2019 payment on account

Individuals who would usually be required to make a payment on account of their tax for 2019/20 by 31 July 2020 will be allowed to defer this payment until 31 January 2021.

Originally the measure was restricted to self-employed individuals, but it was confirmed on 25 March 2020 that this will now apply automatically to anyone in self-assessment, which will include landlords and those with investment income, not just the self-employed.

For further details see here.

Time to Pay Arrangements

Self-employed people with outstanding tax liabilities, may be eligible to receive further support with their tax affairs through HMRC’s Time to Pay (TTP) service. If you have missed a tax payment or you might miss your next payment due to COVID-19, you can call HMRC’s dedicated helpline: 0800 0159 559.

HMRC will agree on a case-by-case basis. Further detail is available here

Non-resident individuals and the Statutory Residence Test

HMRC have published new guidance on 23 March 2020 on exceptional circumstances for the purposes of the Statutory Residence Test and Coronavirus (COVID-19).

This new guidance, to be read in conjunction with the current published guidance on exceptional circumstances (see RDRM13200 onwards), is on the GOV.UK website.

Deferral of Off-payroll working rules for the private sector

On 18 March, the Government confirmed that it would be deferring the rules on off-payroll working until 6 April 2021.