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HMRC internal manual

VAT Payments on Account Regime

Updates: VAT Payments on Account Regime

2017

published amendments

Introduction to the payments on account (POA) regime: The role of the VAT Registration and Accounting Policy Team (VRAP)
links and name of policy team updated
Alternatives to paying POA instalments: Appeals against removal from actuals
link updated

published amendments

Entering the regime: Appeals against inclusion in the POA
POA team Directorate change
Introduction to the payments on account (POA) regime: Who administers POA?
POA Team address change

published amendments

Introduction to the payments on account (POA) regime: Who administers POA?
POA Team email link corrected

published amendments

Reconsideration of the value of POA instalments: Increases in POA instalments
Example dates updated
Reconsideration of the value of POA instalments: Reduction of POA instalments
Example dates updated
Entering the regime: VAT included in the £2.3 million calculation
Example dates updated
Introduction to the payments on account (POA) regime: The role of the VAT Registration and Accounting Policy Team (VRAP)
Directorate name change for VRAP
Introduction to the payments on account (POA) regime: Who administers POA?
POA team email address corrected

published amendments

Alternatives to paying POA instalments: Actuals
Expanded the description of the actual liability by reference to: true liability of the preceding month.

published amendments

Electronic payment
Team name change updated. Penalty wording updated for consistency. Electronic payment wording updated to reflect mandatory electronic payment in VAT generally.
Failure to make POA payments and amounts on VISION
Update to team name. Extra rows, columns and headings added to tables. Example dates updated.
Alternatives to paying POA instalments: Calculation of actual values
Section re-drafted to explain how actuals are calculated.
Alternatives to paying POA instalments: Monthly returns
Updated web references to GOV.UK

2018

published amendments

Introduction to the payments on account (POA) regime: The role of the VAT Registration and Accounting Policy Team (VRAP)
updated links to VAT Advisory guidance manual