As part of a swathe of measures, the government has allowed for a three-month deferral of current VAT payments due between 20 March 2020 and 30 June 2020 to help businesses manage their cashflow.

HMRC has also told businesses to cancel their VAT direct debits, although some advisers have suggested maintaining a £1 direct debit or a minimal standing order to avoid problems later as HMRC, albeit under normal circumstances, issues harsh penalties for non-compliance with VAT rules. 

However, until HMRC final guidance is issued in revised VAT Notice 700/22, there is no definitive mandatory approach about how to file under MTD.