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If you’re a UK VAT registered business and have a VAT payment due between 20 March 2020 and 30 June 2020, you have the option to:
It does not cover payments for VAT MOSS or import VAT.
HMRC will not charge interest or penalties on any amount deferred as a result of the Chancellor’s announcement.
You will still need to submit your VAT returns to HMRC on time.
Please see link to HMRC guidance: https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19
It is important if you have a direct debit payment set up for VAT that you cancel this, should you wish to take advantage of this VAT deferment period.