There has been a failure in HMRC’s systems and not all 2019/20 payments on account (due 31st January 2019 and 31st July 2019) are showing on Self-assessment tax accounts.
HMRC will only reinstate the payments on account if the tax has been paid by 31st January 2019. This should be done automatically by HMRC but we can contact HMRC if the payments on account are still not showing.
If the payments on account have not been created and either the tax paid has been repaid or if the payments have not been paid, there will be no interest charged if the tax is paid by 31st January 2020.
If the payments on accounts have not been created the tax will be due as a balancing payment in January 2020
If you were expecting to pay tax on account in January 2019 and this has not been paid you can make payments in advance on account if you wish to reduce the higher 2018/19 balancing payment due in January 2020 (note that it may be necessary to ask HMRC to set the no repayment flag on the account to prevent repayment).