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HMRC internal manual

VAT Payments on Account Regime

Introduction to the payments on account (POA) regime: Scope of this manual

Our manuals are the main reference material for people in the Department. Revenue & Customs formal procedures and work systems are outlined in these manuals, which give managers and staff the Department’s rules and guidelines and general advice on interpreting them. 

The guidance is aimed at Revenue & Customs staff and should not be relied upon by businesses in calculating their taxes and duties.

This guidance supplements and should be read alongside Notice 700/60 Payments on Account.