As part of the tranche of measures announced by the Government to help businesses experiencing cash-flow difficulties as a result of Covid-19, VAT payments due between 20 March and 30 June 2020 can be deferred until a later date. This will be relevant to NHS subsidiary companies that usually make VAT payments to HMRC.
The full details can be found at the following link: https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19
HMRC has made assurances that VAT repayments due to the NHS will be made in the usual timeframe. VAT returns for both NHS bodies and their subsidiaries must still be submitted by the due date.
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