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VAT deferred due to COVID-19 — act now to avoid a penalty


The government put in place a scheme that allowed businesses to defer VAT payments that were due between 20th March 2020 and 30th June 2020.


Businesses that took this option were able to either:

  • Pay in Full by 31st March 2021

  • Join the online VAT deferral payment scheme by 21 June 2021 to spread payments of deferred VAT over smaller, interest free instalments

  • Contact HMRC to make an arrangement to pay by 30th June 2021


HMRC have released a notice to say that they will support any taxpayer in financial distress as a result of COVID 19. Businesses are asked to get in contact as soon as possible if you have deferred VAT payments to make.


There is a 5% penalty charge and interest on outstanding monies – the message is act now to avoid a penalty

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