UK’s COVID-19 VAT Payment Deferral Scheme Ends


HM Revenue and Customs (HMRC) has released guidance for businesses following the end of the VAT payments deferral scheme on June 30, 2020.

The guidance advises those UK VAT-registered businesses that deferred VAT payments between March 20 and June 30, 2020, that they must now:

  • set-up cancelled Direct Debits in enough time for HMRC to take payment after June 30;
  • continue to submit VAT returns as normal, and on time; and
  • pay the VAT in full on payments due after 30 June.

Any VAT payments a taxpayer has deferred between March 20 and June 30 should be paid in full on or before March 31, 2021.

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