30 March 2020 Andrea Marshall, Tax Specialist
HMRC Payments on account guidance has been updated due to COVID-19.
The following has been inserted into the guidance:
Due to coronavirus (COVID-19), VAT payments due between 20 March 2020 and 30 June 2020 can be deferred. If you choose to defer a VAT payment, it must be paid on or before 31 March 2021.
The due dates for payments on account are defined as follows:
The due dates for payments on account are the last working day of the second and third months of every VAT quarter no matter what your period end date is. The 7 day extension for paying electronically does not apply to payments on account.
Therefore, it would appear that the 30 June POA can also be deferred.