Deferred VAT payments to HMRC due to coronavirus arrangements

If you have deferred VAT payments to HMRC under the deferral of VAT payments due to coronavirus arrangements referred to in the link below please note:

 

  • You should ensure that the VAT deferred is paid to HM Revenue & Customs no later than 31 March 2021.
  • You should ensure that arrangements are in place to pay all VAT payments due after 30 June 2020 by the normal due dates. This will involve reinstating your direct debit if you have cancelled it.
  • If it is not possible to pay a VAT payment due after 30 June 2020 by the normal due date it is essential that you contact HMRC before the due date with a view to negotiating time to pay. Please let us know if you require any assistance negotiating time to pay with HMRC.

 

Link to information about the deferral of VAT payments due to coronavirus arrangements – https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19