HMRC customers are able to make payments in advance which are held as a credit on the customer record. Where a customer or agent has contacted HMRC, HMRC has created payments on account. Customers who have contacted HMRC and said they did not want HMRC to create the payments on account have been told that the full amount will be due on 31 January 2020. HMRC does not hold the information requested on the numbers of people “wrongly not billed”. Information in the form requested is not readily available and could only be obtained at disproportionate cost.