Source Grant Thornton
The UK Government has announced that VAT payments due between 20 March 2020 and 30 June 2020 will be deferred.
Any liabilities built up during this time will be due at the end of the 2020/21 tax year.
The payment of these liabilities will, therefore, be due on or before 5 April 2021.
VAT return periods which are affected by this measure include quarters or months ending
• 29 February 2020
• 31 March 2020
• 30 April 2020
• 31 May 2020
These measures also include payments on account (POA) due between 20 March 2020 and 30 June 2020. VAT refunds and reclaims will continue to be paid by HMRC as normal.
