HMRC have announced that the deferral of payments of tax due on 31 July 2020 originally available for the self employed has now been extended to ALL tax payers due to make these payments under the self assessment tax system. This is only a deferral and tax payments will still be due for payment but not until 31 January 2021.
The official guidance states that deferment is optional and any persons still able to pay their second self-assessment payment on account on 31 July 2020 should still do so.