Due to an increased number of self assessment statements issued this year, HMRC have been unable to issue them all in July.  HMRC has stated that the majority of statements were sent out on time; however some taxpayers will receive theirs in August. 

The second 2011/12 payment on account is normally due on 31 July, but those taxpayers affected by the late issue of self assessment statements will not be charged interest as long as their payment is made by 27 September 2011.

Further information can be found on the HMRC website.

For further advice on all areas of self assessment please contact us.