VAT deferral – COVID-19
25th March 2020 (Information correct at the time of publication)
All VAT registered businesses can defer their VAT payment during the period from 20 March 2020 to 30 June 2020. This is an automatic offer and does not have to be claimed.
If you pay by direct debit, you should cancel it with your bank in good time. VAT returns must still be made on time, and the VAT deferred must be paid by 5 April 2021.
https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19