14 Apr 2020HMRC has issued detailed guidance for the process of deferring VAT filings by three months under Making Tax Digital (MTD). As part of the government's coronavirus (COVID-19) measures, UK VAT-registered businesses with a VAT payment due between 20 March 2020 and 30 June 2020 have the option to either defer the payment until a later date or pay the VAT due as normal. In a VAT Notice, HMRC stated: 'Returns should be made as normal, although payment doesn't have to be made. 'If a business pays by direct debit, they should cancel that so we do not collect the payment. 'Parts of the notice include rules that have the force of law under the regulations. These rules are indicated by being placed in a box. Unless otherwise indicated within the rule, all of the rules contained in this Notice have the force of law from the date the regulations have the force of law.' This guidance is a legal adjunct to existing rules, although HMRC stressed that this was 'not a standalone document and should be read together with other VAT notices'.