UK based businesses who are VAT registered will now be able to defer their VAT payments that would be due within the period 20th March 2020 to 30th June 2020.
This is a deferral, not a waiver, which means it is still payable but you will have until 31st March 2021 to pay the deferred VAT.
You will still need to file a VAT return by its normal due date, but more importantly do not have to make the payment by its due date.
You do not have to tell HM Revenue & Customs that you are applying to defer BUT to enable deferral, you should cancel the Direct Debit immediately for all VAT returns that are applicable. Note, you must remember to re-instate the Direct Debit for future returns.
If you normally get a VAT rebate, you do not need to do anything if you know you are going to get a rebate.
You can find out more about the VAT deferral scheme here.