Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Payments on Account Regime

Introduction to the payments on account (POA) regime: Law and regulations

EC Law EC Directive 2006/112 Article 112
Primary VAT Act 1994, Section 28
Secondary VAT (Payments on Account) Order 1993 (SI 1993/2001) as amended.VAT Regulation 1995, Regulations 44-48 (SI 1995/2518)
Tertiary Notice of Direction