If you cannot pay because of coronavirus (COVID-19) you may be able to delay (defer) some tax payments without paying a penalty. You can:
- Delay VAT payments due before 30 June 2020 until 31 March 2021
- Delay your Self-Assessment payment on account due in July 2020 until 31 January 2021
- Contact the HMRC coronavirus (COVID-19) helpline if you cannot pay any other tax bills because of coronavirus.
Eligibility criteria:
Any business with outstanding liabilities (payments due) to HMRC may be eligible. It is on a case by case basis for businesses in financial distress.