01 July 2021 
Andrea Marshall, Tax Specialist
Update as at 1 July 2021
HMRC has updated guidance stating that the deferment of VAT deferral payment scheme is now closed.
Update as at 23 February 2021
The scheme is now open to join. There is a link within Pay VAT deferred due to coronavirus (COVID-19)
Please remember that the scheme is not compulsory. If you chose not to join the scheme, any VAT liability that was postponed due to COVID between March and June 2020, will be payable by 31 March 2021.
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HMRC issued this guidance on 7 February 2021:
VAT deferral new payment scheme – join from 23 February
If businesses deferred paying VAT due in the period from 20 March to 30 June 2020 and can’t afford to pay by 31 March 2021, they can join the VAT deferral new payment scheme and pay their deferred VAT over a longer period.
The online service will open on 23 February 2021 and close on 21 June 2021. Businesses can make up to 11 monthly instalments, interest free. The earlier they join, the more months they can spread their payments across.
Businesses can join the scheme online, without the need to call, on GOV.UK when it opens. Please note that HMRC is unable to provide an agent service for this scheme.
Businesses that need more time to pay their deferred VAT should contact HMRC
