If you deferred your VAT payments due between 20 March and 30 June 2020 due to coronavirus (COVID-19) and have not yet paid the tax due, you now have three options.
You can choose to:
- pay the deferred VAT in full, on or before 31 March 2021
- opt into the government’s new VAT deferral payment scheme between 23 February and 21 June 2021
- call HMRC on 0800 024 1222 by 30 June 2021 if you need extra help to pay
The VAT deferral payment scheme (option 2 above) enables you to pay the deferred VAT in equal instalments, interest free.
Read about the VAT deferral payment scheme on the GOV.UK website