Pay VAT deferred due to coronavirus (COVID-19)

Find out how to pay VAT payments deferred between 20 March and 30 June 2020.

You should contact HMRC if you deferred VAT payments due between 20 March 2020 and 30 June 2020 and were unable to either:

  • pay in full by 31 March 2021
  • join the online payment scheme by 21 June 2021

You must contact coronavirus (COVID-19) helpline to pay your deferred VAT in full or to make an arrangement to pay by 30 June 2021.

You may be charged a 5% penalty or interest if you do not pay in full or make an arrangement to pay by 30 June 2021.

Before contacting HMRC, you must:

  • have your VAT registration number
  • submit any outstanding VAT returns – otherwise you will not be able to ask for an arrangement to pay
  • know how much you owe – including the amount you originally deferred and how much you may have already paid

You can still have a time to pay arrangement for other HMRC debts and outstanding tax.

To find what other support is available, use the Help and support VAT guide.

If you are not able to pay your deferred VAT

If you’re still unable to pay and need more time, find out what to do if you cannot pay your tax bill on time.

To find what other support is available, use the Get help and support for your business guide.