Any VAT payments you have deferred between 20 March and 30 June should be paid in full on or before 31 March 2021. For more information see Pay your VAT bill.
What you need to doIf you have cancelled your Direct Debit to HMRC to take advantage of the deferral, you will need to set up a new Direct Debit arrangement in time for the first payment after 30 June.
Payments due after 30 June must be paid in full as normal and you must continue to file your VAT return on time.
Paying the tax that you have deferredIf you chose to defer your VAT payment as a result of coronavirus, you must pay the VAT on or before 31 March 2021.
You can pay or make payments towards your deferred VAT now or at any time up to 31 March 2021.
How to get helpIf you need more help to pay your VAT, you may be eligible to get support with your tax affairs through HMRC’s Time To Pay service. This allows you to pay off your debt by instalments over a period of time.
Get more information if you cannot pay your tax bill on time.