HMRC issues clarification that the measures for deferring VAT payments due to be made in the period 20th March 2020-30th June 2020 are available to foreign (non-resident) UK VAT registered businesses as well as UK businesses.
In its latest guidance HMRC are saying payment of the amounts deferred must be made by 31st March 2021. We note that some commentators are reporting that the 31st March date is for those paying monthly, otherwise businesses have until the end of the 2020-2021 VAT tax year which ends 31st March for businesses submitting VAT return on calendar quarters (VAT period end stagger 1); 30th April or 31st May for businesses on staggers 2 and 3. Hopefully this will be clarified shortly.