Jump to Content
Jump to Main Navigation
More
Subscribe
How to use this site
BPRO
Menu
Home
All Content
Cases
Commentary
Legislation
Precedents
News
My Content
(1)
Recently viewed
(1)
VAT Payments on Accoun...
My Searches
(0)
Print
Save
Cite
Email
Share
Print
Save
Cite
Email
Share
Show Less
Restricted access
VAT Payments on Account Regime
Publisher:
Copyright:
2018 Crown
VAT Payments on Account Regime
Guidance on the payments on account scheme which came into force on 2 September 1993.
GO
Contents
Contents
Expand All
Collapse All
Open Section
VPOA1000: Introduction to the payments on account (POA) regime
VPOA1100: Scope of this manual
VPOA1200: Basics of the POA regime
VPOA1300: Law and regulations
VPOA1400: How do I identify a POA business?
VPOA1500: Who administers POA?
VPOA1600: The role of the VAT Registration and Accounting Policy Team (VRAP)
Open Section
VPOA2000: Entering the regime
VPOA2100: Businesses required to be part of the regime
VPOA2200: VAT included in the £2.3 million calculation
VPOA2300: Appeals against inclusion in the POA
Open Section
VPOA3000: Reconsideration of the value of POA instalments
VPOA3100: Reduction of POA instalments
VPOA3200: Increases in POA instalments
Open Section
VPOA4000: Alternatives to paying POA instalments
VPOA4100: Monthly returns
VPOA4200: Actuals
VPOA4300: Calculation of actual values
VPOA4400: Appeals against removal from actuals
VPOA5000: Payments on account by divisional and group registrations
VPOA6000: Failure to make POA payments and amounts on VISION
VPOA7000: Electronic payment
VPOA8000: Default surcharge
VPOA9000: Leaving the POA regime
[34.204.183.113]
34.204.183.113
