“If you deferred your payment to HMRC for VAT returns due between 20 March 2020 to 30 June 2020, and still have payments to make, you only have until Monday 21 June to join the VAT Deferral New Payment Scheme.
The Scheme lets you pay your deferred VAT in interest free monthly instalments otherwise you must pay in full by 30 June 2021 to avoid interest and penalties.”