The majority of paper self assessment statements have not been issued yet by HM Revenue and Customs. Taxpayers due to make a payment on account on 31st July will not therefore have the customary reminder from the Inland Revenue. This does not mean that the tax is not due to be paid. A replacement payslip (form SA361) can be downloaded from the HMRC website www.hmrc.gov.uk or payment can be made electronically.

Any clients who are unsure about their liabilities should contact us urgently.