The normal due date for the payment of a 2013 tax liability is the 31st January 2014.
However, provided you have income that is taxed at source and the liability is below £3,000 then you can pay this through interest free instalments over 12 months via your tax code in a later year.
In order to qualify for this generous treatment, the tax return must be submitted by 30th December 2013… and with the upcoming holidays time is running out to meet this deadline.
If you know someone who is dreading having to pay their tax bill at the end of January, this could offer them welcome relief.
Please do put them in touch with me as soon as possible, so we can see if they can benefit from this opportunity.