With the next VAT deadline date of 7 June fast approaching next week, HMRC have issued a reminder of the process for those who wish to utilise the VAT payment deferral announced by the Chancellor in March.

There’s no need to apply for a deferral BUT:

You are still required to file a return through the normal route, including Making Tax Digital if applicable.

Direct Debit payers will need to cancel their direct debit with their banks. If they don’t HMRC will request payment. There is no automatic deferral of Direct Debit payment.

The GOV.UK guidance is here: https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19