Any VAT returns completed for the VAT period ending 30.04.20, can have any vat payment due, deferred. The payment will be then due by 05.04.2021
This is not obligatory and is a measure to help with cash-flow if needed.
If you pay via DD for the normal VAT payments, it is crucial that the VAT DD is cancelled or HMRC will collect the payment as usual.
If this deferral is taken advantage of, then HMRC will not impose any penalties or interest on the deferred payment.
This is a deferral of the payment and the VAT returns still need to be submitted as normal.