Coronavirus (COVID-19)—implications for VATV1.401 Coronavirus (COVID-19)—overviewThis paragraph provides an overview of the ways that VAT has been impacted by the coronavirus (COVID-19) outbreak.A number of different VAT measures and other consequences have been prompted by the outbreak. The measures and areas affected are set out in the table below, along with links to more detailed commentary:Measure/area affectedDescriptionParagraphA deferral of VAT paymentsThe Government implemented a deferral of VAT payments falling due between 20 March 2020 and 30 June 2020 until 31 March 2021 and a 'new payment scheme' allowing payments
This paragraph provides an overview of the ways that VAT has been impacted by the coronavirus (COVID-19) outbreak.
A number of different VAT measures and other consequences have been prompted by the outbreak. The measures and areas affected are set out in the table below, along with links to more detailed commentary:
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.