HMRC allowed all UK businesses (and self-employed people) to defer VAT payments due between 20 March 2020 and 30 June 2020. You can either pay the VAT due for these three months by 31 March 2021 (if you haven't paid it already) or you can opt in to the VAT deferral new payment scheme between 23 February 2021 and 21 June 2021, which allows you to extend your deferral until January 2022. If you do opt in, you can pay in smaller instalments up to the end of January 2022, interest-free. If you don't opt in, you'll need to pay your deferred VAT by 31 March 2021. Remember, you'll need to have cancelled any direct debits to HMRC with your bank. The government will pay VAT refunds and reclaims as normal.