Statements of account will be issued shortly showing the second payment on account due by 31 July 2010. 2009/10 payments on account are based on the income and allowances returned for 2008/09. If your income reduced in 2009/10 compared to 2008/09 or your circumstances changed to reduce your income tax liability please contact us to discuss your position to see if a lower payment is appropriate.

Interest is chargeable on late payments of income tax. HMRC's website details various methods of how to pay income tax.