Just looking at client's new November 2019 Self Assessment Statement of account.
He could not understand why HMRC want more tax on 31 January 2020 than I advised.
But just noticed what HMRC have done.
Client correctly paid 31 January 2019 first instalment of tax.
But then in January and July 2019 HMRC credited SA account with identical amounts to the 2018/19 interim instalments, and then failed to issue a demand for the second 2018/19 instalment due 31 July 2019.
The HMRC statement now shows that the 2018/19 interims will be payable 31 January 2020 along with the 2018/19 balancing payment. HMRC have acheived this by adjusting the SASOA bringing the two 2018/19 interims back into charge.
Client will not be out of pocket, but he thought he was bang up to date,
Does he just have to pay up now by 31 January 2020, grin and bear it. Cannot see what else he can do. I do not want to waste valuable time complaining to HMRC for no reward to me or client.