Businesses that have deferred VAT payments between 20 March 2020 and 20 June 2020 and still have payments to make will have the following options available to repay same to HMRC:-
Pay the deferred VAT in full to HMRC on or before 31 March 2021.
Join the VAT deferral new payment scheme – the online service is open between 23 February 2021 to 21 June 2021.
Contact HMRC if you need extra help to pay by 30 June 2021.
Failure to make arrangements with HMRC to repay by the above deadlines may result in HMRC charging interest and penalties.
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