Information from the ICEAW about the deferral of VAT and Self Assessment payments:

https://www.icaew.com/insights/tax-news/2020/mar-2020/covid19-vat-and-self-assessment-payment-deferral

HMRC offer a Time To Pay service for businesses in finanacial distress. More information here:

https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/covid-19-support-for-businesses#support-for-businesses-paying-tax-time-to-pay-service