The Government has announced the opening of a new VAT Deferral Scheme to run from 23 February and 21 June 2021. This scheme allows businesses who deferred VAT payments due during the first national lockdown to make the repayments in 2-11 instalments (via DD) instead of one lump sum. You need to register to join the scheme directly, rather than through an agent, and do so by 21 June, setting the repayment schedule thereafter. https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19
