Interest on Payments on Account and Self Assessment

Hi, I cannot get a definate answer to my questions below! Can anybody help me please? Question 1 A client’s self-assessment tax liability for 2022/23 was less than £1,000 eg £800 The client’s self-assessment tax liability for 2023/24 was more than £1,000 eg £2,000 Payments on account for 2023/24 based on 2022/23 tax liability were NIL Client pays tax of £2,000 for 2023/24 by 31/01/2025. Will HMRC charge interest? Question 2 A client’s self-assessment tax liability for 2022/23 was £1,200 The client’s self-assessment tax liability for 2023/24 was £2,000 Payments on account for 2023/24 based on 2022/23 tax liability were paid £600 31/01/2024 and £600 31/07/2024. Balance payment of £800 paid by 31/01/2025 Will HMRC charge interest?

No to both questions.

Thank you Philip

Hi,
No interest will be charged in either of these scenarios.
Thank you.

Thank you for confirming