The VAT payment deferral period ends on 30 June 2020, in other words for VAT quarters ending 31 May 2020. This means you’ll 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
Any VAT payments you have deferred between 20 March and 30 June should be paid in full on or before 31 March 2021. You can make additional payments with subsequent returns.
Contact HMRC:
- if you are unable to pay the VAT due and may need time to pay as soon as possible and before the payment is due
- for advice and information on other support available