The VAT payments deferral scheme ended on 30 June 2020

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

Any VAT payments you have deferred between 20 March and 30 June should be paid in full on or before 31 March 2021. For more information see Pay your VAT bill.

What you need to do

If you have cancelled your Direct Debit to HMRC to take advantage of the deferral, you will need to set up a new Direct Debit arrangement in time for the first payment after 30 June.

Payments due after 30 June must be paid in full as normal and you must continue to file your VAT return on time.

Paying the tax that you have deferred

If you chose to defer your VAT payment as a result of coronavirus, you must pay the VAT on or before 31 March 2021.

You can pay or make payments towards your deferred VAT now or at any time up to 31 March 2021.

If you need more help to pay your VAT, you may be eligible to get support with your tax affairs through HMRC’s Time To Pay (TTP) service. This allows you to pay off your debt by instalments over a period of time.

Get more information if you cannot pay your tax bill on time.

Return to homepage