Delay in the issue of some self-assessment statements

HMRC have issued a further update in respect of the fact that a higher than anticipated number of self-assessment statements will be issued late this year. As previously announced, HMRC have been unable to issue all the paper self-assessment tax statements to taxpayers that should have received them by the end of July 2011.

This will cause a delay to taxpayers that should have made their second payment on account by the 31 July deadline. Taxpayers with UTRs (Unique Taxpayer Reference) ending with digits from 70 to 99 are most likely to be affected.

HMRC have issued an advise to taxpayers that if a statement isn't received until August, the tax due should be paid as soon as possible. HMRC will only ask interest to be paid on the tax due if the second payment on account has not been received by 27 September 2011. HMRC estimate that up to 500,000 taxpayers have been affected by this delay.