UK businesses unable to pay VAT during this period have the option to defer payments if they wish.
This is optional and those that are able can simply pay their VAT bill as usual.
How Does the COVID-19 VAT Deferral Work?
For businesses registered in the UK, and who have VAT payments due between 20 March 2020 and 30 June 2020, you have the option to defer until a later date. If you choose this route, the VAT will be due by 31 March 2021.
There will be no interest or penalties on deferred VAT.
This does not cover payments for VAT MOSS or import VAT.
Do We Need to Tell HMRC About Our Decision?
No, you simply do not file your return, and you will not receive late payment letters etc as a result.