The VAT deferral new payment scheme is open for all businesses who deferred VAT due between March 20 and June 30, 2020 and still have payments to make, or who are unable to pay in full by March 31, 2021.
This includes those on Payment on Account and Annual Accounting schemes.
Apply now to spread these payments over a number of months – the later you join the fewer instalments are available to you.
You can join the scheme online without the need to call HMRC.
To find out more information, including the things you need to do before joining, click here.