One of the initial government support for businesses when COVID-19 broke out was they gave businesses the option of deferring their VAT payments if they were unable to pay on time, without incurring late payment interest or penalties. Payment of VAT falling due between 20th March and 30th June 2020 can be deferred until 31st March 2021.
Please remember that you must continue to file your VAT return on time, even if you defer payment.
We are now coming to the end of the deferral period; this means that VAT returns with a payment due date after 30th June 2020 must be paid on time.
If you haven’t deferred any VAT payments, you don’t need to take any further action. If you have deferred paying your VAT and normally pay by Direct Debit you should now reinstate it. You should do this at least three working days before submitting your VAT return in order for HMRC to take payment. For further details go to GOV.UK and search for ‘Pay your VAT bill’.
For the full guidance please see https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19