The VAT payment deferral period ended on 30 June 2020. This means you must pay any VAT due after that date on time or HMRC may apply surcharges. For example, if your VAT quarter ended on 31 May, and you pay your VAT by direct debit, you should have paid HMRC by 7 July. Remember that any VAT payments that have been deferred between 20 March and 30 June should be paid in full by 31 March 2021. If you are unable to pay your VAT on time, contact HMRC and ask for a time to pay arrangement.