Businesses due to make a VAT payment between Friday 20 March and Tuesday 30 June did not have to make that payment.
Returns should have been made as usual but direct debit payments could be cancelled. No specific approval was needed from HMRC. The amounts deferred should be paid on or before 31 March 2021.
The scheme ended on the 30 June and businesses needed to reinstate the direct debit payments.
Further information about the deferral of VAT payments due to coronavirus (COVID-19) can be found here.
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