On 3 April, HMRC updated its guidance on deferral of VAT payments during the Covid-19 outbreak with confirmation that import duty payments are not eligible for deferral.
In general terms, businesses that have a VAT payment due between 20 March 2020 and 30 June 2020 may defer payment until 31 March 2021. HMRC had already indicated that the deferral would not apply to VAT MOSS payments.
On 3 April, HMRC updated its guidance on deferral of VAT payments during the Covid-19 outbreak with confirmation that import duty payments are not eligible for deferral.
In general terms, businesses that have a VAT payment due between 20 March 2020 and 30 June 2020 may defer payment until 31 March 2021. HMRC had already indicated that the deferral would not apply to VAT MOSS payments.
