»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp Statutory due dates for payment of SA liability are

Liability/charge	Statutory due date
First payment on account (see Note 1)	31 January before the end of the year of self assessment
Second payment on account (see Note 1)	31 July after the year of self assessment
Balancing payment (see Notes 1 and 2)	31 January after the year of self assessment
Interest	Date the interest charge is created
Penalties	30 days after the date of the notice of penalty
Surcharge	30 days after the date of the notice of surcharge
Revenue assessment	30 days after the assessment is made
Determination	31 January after the year of self assessment

Notes:

1. Statutory Due Dates (SDD) are set out in the legislation. »Ê¹ÚÌåÓýapp SDD is normally also the Relevant due date (RDD) for interest purposes. An RDD can be amended manually using function AMEND RELEVANT DATES. For information about amending a RDD see business areas ‘Amend Paymentâ€� (SAM1000) and subject ‘Amending the Relevant Dateâ€� (SAM60050)

2. When a claim to adjust payments on account is processed the due dates do not change

3. »Ê¹ÚÌåÓýapp balancing payment due date is amended if

• »Ê¹ÚÌåÓýappre is no failure to notify chargeability, and
• HMRC issue the tax return after 31 October

Where the balancing payment is amended the RDD for one or both payments on account for the following year is similarly amended.