This notice explains how payments on account work and what you must do if you are told that you're liable to make payments on account.
This notice cancels and replaces Notice 700/60 (April 2012). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
Published: 2 June 2014
Updated: 7 December 2017
- Section 2.5.2 has been updated about how to pay VAT by debit or credit.
- Paragraphs 3.1, 3.2, 3.4, 4.2 and 5 have been updated with an address for the Payments on Account Team and the name of VAT Process Owner Team.
- First published.