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COVID-19 VAT payments deferral scheme ends

Businesses were given the option to defer their VAT payments between 20 March and 30 June

VAT returns with a payment due date after 30 June must now be paid as normal

Any deferred payments should be paid in full on or before 31 March 2021. Business can make ad hoc payments or additional payments with their subsequent VAT returns if they wish, to reduce the amount outstanding

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