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Will I be penalised if I make my payments later than usual due to the COVID-19?

Currently, HMRC have announced deferments for VAT liability & Second self-assessment payments due to COVID-19. None of these will attract late interest or penalties as long as paid by the deferred due date.


VAT liability due between 20th March 2020 and 30st June 2020 can be deferred to 31st March 2021.

Second self-assessment payments due 31st July 2020 can be deferred to 31st January 2021.

You can also benefit from HMRC’S Time to Pay Service, which is in place for the following taxes:

  • VAT,
  • Self-assessment,
  • PAYE
  • Corporation tax

These are separate to the above deferment reliefs and are agreed on a case-by-case basis and tailored to your individual circumstances and liabilities. You should call the Coronavirus helpline (0800 024 1222) if you cannot pay any tax bills because of COVID-19. Generally you should avoid penalties, but there may be interest due on late payments. Further information is available here.

Updated on 9th April 2020

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