Applying for “Time to Pay”

For those businesses that deferred paying their VAT for periods ending in February, March, or April 2020 as part of the government’s COVID-19 response, that payment is due by 31 March 2021, unless a “time to pay” arrangement is applied for.

This application has been simplified so businesses who need it can access it more easily but it is something that must be done by the businesses themselves; it cannot be applied for on their behalf by agents.

In order to apply, businesses must:

• Still have deferred VAT to pay
• Be up-to-date with VAT returns
• Be able pay the deferred VAT by Direct Debit
• Have a Government Gateway account through which to apply

Then it is possible to apply to pay in up to 11 instalments prior to 31 March 2022.

The applications are not yet open, but we expect them to be open shortly. If you are affected and would like further support from us, then please let us know.