Are you due to make a second self-assessment payment on account of income tax for the 2019/20 tax year by 31 July 2020? Are you finding it difficult or impossible to make that payment due to the impact of coronavirus? Worry not. HMRC has announced that you may defer payment and show 'em your money by 31 January 2021. If you do, there will be no interest charged or penalties imposed as a result of the delayed payment. You do not need to ask HMRC for permission to defer or even tell them that you are deferring. Just don't pay!