It was announced 26th March that VAT due for payment up to 30th June may be deferred to 31/3/2021. It does however say that VAT returns have to be filed ontime. It does not say in the document that late filing will cancel the deferment entitlement. Has anything more been said by HMRC about this to clarify that late filing will not cause any problem? I assume that the deferment right will not be prejudiced by a late return, although there will be potential penalty consequences of the late return by itself; in the case of there having been no lateness for some years this should only affect future late returns. What do people think of this situation?