VAT deferral payment scheme

VAT deferral payment scheme

The deferral payment scheme will open on 23 February 2021 when you can apply to pay your deferred VAT over up to 11 instalments without incurring interest or penalties.

You can apply to join the scheme up to 21 June 2021 but the maximum number of instalments reduces the later you join, with a maximum of 8 instalments if you join between 20 May and 21 June.

Businesses on Annual Accounting or the Payments on Account Scheme will not be able to join until later in March.

To be eligible to join you must have submitted all of your VAT returns for the past 4 years and be able to pay by direct debit from a UK bank account.

You will need your Government Gateway account details to access the scheme.

If you cannot pay the VAT you have deferred, do not delay. Contact HMRC on 0800 024 1222 to discuss Time to Pay.

Contact a member of our team if you need assistance.

 VAT deferral payment scheme

VAT deferral payment scheme


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VAT therefore requires careful management whether you are considering a future project or day to day compliance – it makes sound business sense to make sure you are getting it right.

Our specialists use their technical knowledge and practical experience to provide expert advice on any VAT issues your business might face. Whether you need advice on registration or the best arrangements for ongoing trading, including overseas activities, or even on a one-off transaction, we can help. We will work closely with you to provide timely and cost-effective solutions, whilst also identifying savings and ensuring compliance with HM Revenue & Customs (HMRC).