Find out how to pay VAT payments deferred between 20 March and 30 June 2020. You can pay now or get ready to opt in to the VAT deferral new payment scheme.
Change made:
Added new section on ‘Correcting errors on your VAT returns relating to the VAT payments deferral scheme’. Including information on how to defer any extra payments resulting error corrections and HMRC VAT assessments.
Source gov.uk
