Guidance

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.

Published 26 March 2020
Last updated 22 June 2021 + show all updates
  1. Information about paying your deferred VAT in full or to make an arrangement to pay by 30 June 2021 has been added.

  2. Information about paying your deferred VAT in full or to make an arrangement to pay by 30 June 2021 has been added.

  3. Information has been added on penalties or interest that may be charged if you do not pay in full or make an arrangement to pay and how you may still be able to avoid these charges.

  4. Information about the maximum number of instalments that are available to you has been updated.

  5. This page was updated on 4 March 2021. If you’re on the VAT Annual Accounting Scheme or the VAT Payment on Account Scheme, you can join the scheme from 10 March 2021.

  6. The VAT deferral new payment scheme is now open. A link has been added to join the scheme.

  7. Information added about how to join the VAT deferral new payment scheme – the online service is open between 23 February and 21 June 2021.

  8. Added new section on 'Correcting errors on your VAT returns relating to the VAT payments deferral scheme'. Including information on how to defer any extra payments resulting error corrections and HMRC VAT assessments.

  9. Added translation

  10. Added translation

  11. Opt in to the the new payment scheme by the end of March 2021

  12. Added translation

  13. New payment scheme will be available in 2021. Guide updated with information on how to opt in to the scheme.

  14. Announcement by the Chancellor on 24 September 2020 about the option to pay smaller VAT payments over a longer period of time has been added to the page.

  15. Information about the VAT payments deferral scheme ending on 30 June 2020 has been added.

  16. Information regarding the ending of the VAT deferral period added

  17. Added translation

  18. HMRC's digital assistant link has been added to the 'get help' section.

  19. Updated details about how which VAT payments can be deferred including payments on account and monthly and quarterly payments.

  20. Welsh translation added.

  21. Information about deferring VAT payments because of coronavirus (COVID-19) has been updated to clarify that import VAT payments are not included.

  22. First published.