This is an automatic scheme and no UK business is required to pay VAT until at least 30th June 2020. Payments on Account for Self-Assessments that are due on 31st July 2020 are deferred to 31st January 2021. The government has not mentioned the PAYE and CIS tax but we are certain that these can also be deferred if we are to ask HMRC. There is a dedicated HMRC Coronavirus helpline on 0800 0159 559. VAT returns should however continue to be submitted by the normal due dates.

You may well find you have other tax liabilities becoming due shortly, which have not been specifically mentioned in the support packages, for example Corporation Tax. In these circumstances it is possible to apply directly to HMRC for time to pay. There is no guarantee that this will be approved as the individual circumstances are assessed on a case by case basis but if you do wish to apply for such help, you should telephone the number noted above