Deferral of VAT payments due to coronavirus (COVID-19)

The VAT payments deferral scheme ended on 30 June 2020 as previously set out.

If you’re a UK VAT-registered business that deferred VAT payments between 20 March 2020 and 30 June 2020, you now need to:
set-up cancelled Direct Debits in enough time for HMRC to take payment continue to submit VAT returns as normal, and on time pay the VAT in full on payments due after 30 June 2020


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