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HMRC launches the VAT payment Deferral scheme


Over 500,000 UK businesses used the VAT deferral scheme when it was initially announced in 2020 and they have been waiting for clear guidance on how to spread the repayment of the deferred vat amount.

Here are the key points The original due date for deferred amounts was to be 31 March 2021 but due to the extended lockdowns and restrictions, the government announced that it would launch a new vat payment scheme.

Affected businesses can opt into and spread their repayment over a year period instead of paying up by 31 March 2021 which frankly was going to be difficult for many businesses still in lockdown

If your business is affected and you wish to join the scheme portal click here

Businesses can spread their payments by making two to eleven equal monthly instalments, interest-free, starting from March 2021. Obviously, the earlier businesses opt-in, the more instalments they will have available to help spread the cost so do not delay.


In order to qualify and opt into the new payment scheme, you must: • join the scheme yourself, your accountant cannot do this for you • have deferred VAT to pay • ensure that you are up to date with your VAT returns • join no later than 21 June 2021 • pay the first instalment when you join • set up your payment instalments by Direct Debit.


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