HMRC Guidance: Pay VAT deferred due to COVID-19 – You can pay your deferred VAT in full by 31 March 2021

Find out how to pay VAT payments deferred between 20 March and 30 June 2020. You can pay now or join the VAT deferral new payment scheme.

Contents

1. Pay your deferred VAT in full
2. Join the VAT deferral new payment scheme
3. Correcting errors on VAT returns for the VAT deferral period
4. If you’re not able to pay your deferred VAT

If you deferred VAT payments due between 20 March 2020 and 30 June 2020 and still have payments to make, you can:

• pay the deferred VAT in full, on or before 31 March 2021
• join the VAT deferral new payment scheme – the online service is open between 23 February 2021 and 21 June 2021
• contact HMRC on Telephone: 0800 024 1222 by 30 June 2021 if you need extra help to pay

You may be charged interest or a penalty if you do not:

• pay the deferred VAT in full by 31 March 2021
• opt into the new payment scheme by 21 June 2021
• agree extra help to pay with HMRC by 30 June 2021

Source gov.uk