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<p>1.5 million Self Assessment taxpayers took advantage of the opportunity to defer
their July 2020 payment on account. It is not possible to specify how many of these
were (a) self-employed people, (b) freelancers and (c) sole directors of small limited
companies.</p><p> </p><p>The Chancellor and HMRC understand that many Self-Assessment
taxpayers who deferred their July 2020 Payment on Account may have difficulty in paying
their Self-Assessment payments becoming due on 31 January 2021.</p><p> </p><p>HMRC
have enhanced their automated online Time to Pay service, enabling taxpayers to clear
their January 2021 Self-Assessment liabilities in up to 12 monthly instalments, without
the taxpayer needing to contact HMRC directly to set up their payment plan.</p><p>
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