Second payment on account 2023/24 due

This deadline is relevant to individuals who need to complete a self assessment tax return and make direct payments to HMRC in respect of their income tax, Class 4 NI, capital gains tax and High Income Child Benefit Charge liabilities.

The second payment on account in respect of income tax and any Class 4 NI is due for payment by 31st July 2024. Interest is charged on any late payments.

If we have already dealt with this matter on your behalf you need take no action.