Temporary changes to the VAT payments due between 20 March 2020 and 30 June 2020 have been made to help businesses manage their cash flow. VAT-registered businesses which have a VAT payment due between 20 March 2020 and 30 June 2020 have the option to defer the payment until any time before 1 April 2021. This does not cover VAT MOSS payments. HMRC will not charge interest or penalties on any amount deferred but businesses will still need to submit VAT returns on time.
Businesses do not need to tell HMRC that they are deferring VAT payment.