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VAT Payments on Account Regime

Publication Date: 2022

Publisher: Bloomsbury Professional

Copyright: 2022 Crown

VAT Payments on Account Regime

VAT Payments on Account Regime

Guidance on the payments on account scheme which came into force on 2 September 1993.

Last update: 25th February 2022

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
  • VPOAUPDATE001: update index

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