New VAT Deferral Payment Scheme
If you deferred paying the VAT that was due during the period 20 March to 30 June 2020 and you cannot afford to pay by 31 March 2021, you can join the new VAT deferral payment scheme and pay your deferred VAT over a longer period.
The online service opens on 23 February 2021 and closes on 21 June 2021. Businesses can make up to 11 monthly instalments, interest free. The earlier you join the scheme, the more months you can spread the payments across.
The application will be online and requires that you have a Government gateway account.
For further information on how to join the scheme please click on the following: https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19