The VAT payment deferral scheme established in response to the Covid-19 situation came to an end on 30th June 2020. This means that all VAT registered business whose VAT quarters ended on 30th June 2020 or subsequently will be required to pay their next VAT liability on time.

As a reminder, VAT payments are due 1 month and 7 days after the end of the period so June quarter end will be payable 7th August (you get an extra few days grace if paying by Direct Debit).

Please ensure you have setup your Direct Debit intruction again if you would like to pay using this method. HMRC will only collect the liability for the current quarter – the deferred liability is not due until 31st March 2021 and payment is made at your discretion up to that date.

In order to use the Direct Debit method, you will need to login to your Government Gateway account used for VAT and set-up a new Direct Debit mandate. Please make sure you do this in good time to allow the instruction to be processed.

More information on how to pay can be found here