As reported by Taxation last month, due to the higher than anticipated number of paper self-assessment tax statements required, HMRC have been late issuing them to taxpayers in the normal July period.
The department says taxpayers who receive their statement in August should pay the tax due as soon as possible but will be asked to pay interest on the tax due on the second payment on account if it is still not paid by 27 September.
Taxpayers who submit their tax return online can pay electronically, or make a payment by phone if they wish.