应知尽知：CRS规则下香港自动交换财务帐户资料问答
3月26日，英国税局官网发布因新冠病毒延期缴纳VAT指南，以帮助企业改善其现金流。
If you’re a UK VAT registered business and have a VAT payment due between 20 March 2020 and 30 June 2020, you have the option to:如果您是英国VAT注册企业，且在 2020 年 3 月 20 日至 2020 年 6 月 30 日期间应缴纳增值税，您可以选择：It does not cover VAT MOSS payments. HMRC will not charge interest or penalties on any amount deferred as a result of the Chancellor’s announcement.HMRC 不会对因财政大臣宣布而推迟的任何金额收取利息或罚款。You will still need to submit your VAT returns to HMRC on time.HMRC will continue to process VAT reclaims and refunds as normal during this time.在此期间，HMRC 将继续照常处理增值税回收和退款。
If you choose to defer paying your VAT（如果您选择推迟支付增值税）If you choose to defer your VAT payment as a result of coronavirus (COVID-19), you must pay the VAT due on or before 31 March 2021.如果您选择因冠状病毒 （COVID-19） 而推迟增值税付款，则必须在 2021 年 3 月 31 日或之前支付到期的增值税。You do not need to tell HMRC that you are deferring your VAT payment.
Payments made by Direct Debit（直接借记付款）If you normally pay by Direct Debit you should contact your bank to cancel your Direct Debit as soon as you can, or you can cancel online if you’re registered for online banking.如果您通常通过直接借记付款（自动扣款），您应该尽快联系您的银行取消直接借记，或者如果您注册了网上银行，您可以在线取消。
After the VAT deferral ends（增值税延期结束后）VAT payments due following the end of the deferral period will have to be paid as normal. Further information about how to repay the VAT you’ve deferred will be available soon.延期结束后到期的增值税付款必须照常支付。有关如何偿还已推迟的增值税的更多信息将很快提供。If you’re in temporary financial distress because of COVID-19（如果您因 COVID-19 而暂时陷入财务困境）If you are experiencing financial difficulties more help is available from HMRC’sTime to Pay scheme.如果您遇到财务困难，HMRC 的"支付时间"计划提供更多帮助。
