The VAT payment deferral period ends on 30 June.  This means that payments due for the VAT period ended 31 May, and other VAT payments due after 30 June, must be made as normal.

The payment (and return) for VAT periods ended 31 May is due by 7 July.  If you wish to pay by direct debit this will be taken on 10 July.  However, if you cancelled the direct debit to defer your previous VAT payment you need to set up a new direct debit at least three working days before submitting the May return.  The direct debit will only cover the normal VAT payments. If you do not wish to reinstate the direct debit you must make the payment by “electronic means” so that the payment is cleared into HMRC’s bank account by 7 July.  For acceptable ways of paying VAT see https://www.gov.uk/pay-vat 

The VAT payments deferred under the deferral scheme are due to be paid by 31 March 2021.  In the near future HMRC will advise how you can identify which payments are to be allocated against deferred amounts.