Summary

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

Contents

  1. VPOA0500
    Data Protection
  2. VPOA1000
    Introduction to the payments on account (POA) regime
  3. VPOA2000
    Entering the regime
  4. VPOA3000
    Reconsideration of the value of POA instalments
  5. VPOA4000
    Alternatives to paying POA instalments
  6. VPOA5000
    Payments on account by divisional and group registrations
  7. VPOA6000
    Failure to make POA payments and amounts on VISION
  8. VPOA7000
    Electronic payment
  9. VPOA8000
    Default surcharge
  10. VPOA9000
    Leaving the POA regime
  11. VPOAUPDATE001
    update index