Has HMRC offered any other support on VAT?
HMRC has offered a delay on paying VAT due between 20 March 2020 and 30 June 2020 until 31 March 2021. VAT on imports from outside the EU of COVID-19 fighting equipment including PPE and some medical supplies has also been suspended. Acquisition VAT still needs to applied on these goods from the EU. For those clients who are mandated for Making Tax Digital for VAT the requirement to digitally link.