Deferral of VAT payments due to coronavirus

The VAT payment deferral period is for payments that are due between 20 March 2020 and 30 June 2020, and any VAT payments you have deferred between these dates should be paid in full on or before 31 March 2021. You can make additional payments with subsequent returns.

VAT payments that are due after the end of the deferral period will need to be paid as normal.

So for VAT return liabilities payable for period ending 31 May 2020, this should be paid to reach HMRC by the usual due date of 7th July 2020 if paid electronically, or if there is a direct debit set up, payment will be taken by HMRC around 10th July 2020.

We would like to remind our clients, if you cancelled your direct debit to take advantage of the VAT deferral period, you will need to set it up again if you would like to continue using this method of payment. You must set up your direct debit via your HMRC VAT online account before your next VAT return is submitted, and it must be set up at least a week before your payment deadline.

If you have any queries please contact us or see the guidance available on the GOV.UK website.