Defer payment for disposals before 06/04/2020

To defer payment, the HM Revenue and Customs (HMRC) reference number must be linked to an active (live) record and one of the following:

• Self Assessment Individual Unique Taxpayer Reference (UTR) - this is 10 digits
• Self Assessment Trust and Estate UTR - this is 10 digits

Only tick the box if you wish to defer payment and you have one of the required HMRC reference numbers.