HMRC has announced an automatic deferral of VAT payments due in the period from 20 March 2020 until 30 June 2020.  The deferral is available to all VAT registered UK businesses and does not need to be applied for.  No interest will be charged on amounts deferred under this scheme.

If you usually pay your VAT by direct debit and want use the deferral option you will need to cancel your existing direct debit in time before payment is due. Remember to set up the direct debit again in time to make the next VAT payment after the deferral period.

VAT returns must still be submitted as normal.

VAT repayments and refunds will be made as normal.

VAT payments due under MOSS must be made as normal.

The VAT deferred must be paid by the end of the 20/21 tax year, which will be 31 March 2021.