Some 500,000 taxpayers will not receive reminders to pay their second instalment of tax under Self Assessment in time for the 31 July 2011 deadline.

HMRC says "Sorry" and admits that it has run out of paper. Blaming its "forecasting arrangements... the volumes on this occasion have risen out of all proportion to previous patterns."

This is slightly curious, because one might think that having sent out reminders for the first payment on account in January 2011 HMRC would know exact numbers for the second payment.

What to do now?


HMRC delay in SA statements