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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
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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
[3.215.182.81]
3.215.182.81
