The Chancellor previously announced that self-assessment taxpayers could defer their July 2020 tax payments in order to assist with cash flow.
 
Subsequently, the HMRC website said this was available only for self-employed self-assessment taxpayers.
 
That was either incorrect or the policy has been changed, as the HMRC website now says that any self-assessment taxpayer (i.e. self-employed or not) can defer their July 2020 tax payment.
 
So if you have a July 2020 tax payment to make, whatever the source of income that gave rise to that liability, you can defer it.
 
No application is needed to access this relief, you simply don’t pay. The amount that would have been payable 31 July 2020 then becomes payable 31 January 2021.