COVID-19 - HMRC VAT guidance for payments on account

GOV.UK has added a clarification to its existing payments on account guidance due to the COVID-19 VAT deferral period as follows:

"Due to coronavirus (COVID-19), VAT payments due between 20 March 2020 and 30 June 2020 can be deferred. If you choose to defer a VAT payment, it must be paid on or before 31 March 2021."

Note that the due dates for POA are the last working day of the second and third months of every VAT quarter and the 7 day extension does not apply to POA.