The VAT payment deferral period ends on 30 June 2020.  Therefore, businesses liable to pay VAT need to –

  • Set-up cancelled direct debits in enough time for HMRC to take payment;
  • Submit VAT returns as normal; and on time
  • Pay the VAT in full on payments due after 30 June.

Please be aware that the VAT shown as due on a business’s May VAT return is not covered by the deferral because the deadline for receipt of the return and payment is 7 July.

If you are unable to pay the VAT due, you need to contact HM Revenue & Customs as soon as possible before the payment is due to discuss putting in place time-to-pay arrangements.

If you need help, please contact a member of our team, or email [email protected]