COVID-19 help with paying your taxes

Deferral of VAT payments

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:

  • defer the payment until a later date
  • pay the VAT due as normal

It does not cover payments for VAT MOSS or import VAT.

If you normally pay by Direct Debit you should cancel your Direct Debit as soon as you can.

HMRC will not charge interest or penalties on any amount deferred as a result.

You must continue to file your VAT return in line with the usual deadlines. Reclaims and refunds will be processed as normal.

If you choose to defer your VAT payment, you must pay the VAT due on or before 31 March 2021.

Defer self assessment payment on account

If you pay tax under self assessment you may need to make payments on account (normally due on 31 January and 31 July each year.

Because of COVID-19, you can delay making your second payment on account in 2020. If you choose to delay, you’ll have until 31 January 2021 to pay it.

Problems paying other existing tax liabilities

All businesses and self-employed people in financial distress, and with outstanding tax liabilities, may be eligible to receive support with their tax affairs through HMRC’s Time To Pay service.

These arrangements are agreed on a case-by-case basis and are tailored to individual circumstances and liabilities.

HMRC have a dedicated helpline 0800 024 1222, available Monday to Friday 8am to 4pm, although due to the COVID-19 crisis HMRC have fewer advisers available to take calls.