VAT deferred from April – June 2020 because of Coronavirus is due to be paid to HMRC by 31 March 2020. However HMRC have introduced a new payment scheme which will enable businesses to pay the VAT due in up to 11 instalments. This scheme can be accessed online from 23rd February; you must have a Government Gateway account in order to access this (this can be set up here https://www.gov.uk/log-in-register-hmrc-online-services/register). Before you set up the payment plan, you must make sure you know how much you owe; you must also ensure that any outstanding VAT returns from the last 4 years have been submitted. If you cannot use the online service, you can set up the scheme over the phone by calling 0800 024 1222.