VAT & Tax payment deferral

Updated: May 14

Deferring VAT Payments

The Government will support businesses by deferring VAT payments for 3 months. The deferral will apply to VAT that falls payable between 20 March 2020 until 30 June 2020.


Businesses will have until the end of the 2020/21 tax year to settle any liabilities that have accumulated during the deferral period.


The deferral applies automatically and businesses do not need to apply for it

The VAT deferral period includes:


Quarter End Date: 29 February 2020 > Due Date is 7 April 2020

Quarter End Date: 31 March 2020 > Due Date is 7 May 2020

Quarter End Date: 30 April 2020 > Due Date is 7 June 2020


How to access the scheme:


  1. Automatic offer This is an automatic offer with no applications required

  2. VAT refunds VAT refunds and reclaims will be paid by the government as normal

  3. VAT returns VAT returns should be filed as normal

  4. No penalties No interest will be charged/penalties incurred for deferred payment

Income Tax Payment Deferral

Income Tax Self-Assessment payments due on the 31 July 2020 will be deferred until the 31 January 2021.


Eligibility: If you are self-employed, you are eligible

How to access the scheme: This is an automatic offer, with no applications required

No penalties: No penalties or interest for late payment will be charged in the deferral period



'Time To Pay' Service

Any businesses and self-employed individuals in financial distress, with outstanding tax liabilities, may be eligible to receive support with their tax affairs through HMRC’s 'Time to Pay' service.

These arrangements are agreed on a case-by-case basis and are tailored to individual circumstances and liabilities. You are eligible if your business pays tax to the UK government.

If you have missed a tax payment or you might miss your next payment due to COVID-19, call HMRC’s dedicated helpline: 0800 0159 559

If you’re worried about a future payment, call them nearer the time.


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Registered in England No. 04430398 | VAT Registration No. 787 4788 49 | Data Protection Registration No. Z7185875

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