With the next VAT deadline date of 7 May fast approaching, we wanted to send a reminder of the process for those who wish to utilise the VAT payment deferral announced by the Chancellor in March.
There’s no need to apply for a deferral, but you are still required to file a return through the normal route, including MTD if applicable.
Direct Debit payers will need to cancel their direct debit with their banks. If they don’t HMRC will request payment. There is no automatic deferral of Direct Debit payment.
Take a look at the full guidance here Deferral of VAT payments due to coronavirus