HMRC advise that due to a higher than anticipated number of Self-Assessment statements to be issued, HMRC was not be able to issue paper Self-Assessment tax statements to all who should have received them during the normal July period for issue before the 2nd payment on account deadline of 31 July. Taxpayers with UTRs (Unique Taxpayer Reference) ending with digits from 70 to 99 are most likely to be affected.

HMRC advise that if a statement isn't received until this month (August), the tax due should be paid as soon as possible. HMRC will only ask interest to be paid on the tax due on the second payment on account if this hasn't been paid more than 30 days after the statement has been received.

More information is available at http://www.hmrc.gov.uk/news/delay-sa-statements.htm