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HMRC internal manual

VAT Payments on Account Regime

Introduction to the payments on account (POA) regime: Who administers POA?

The POA Team, Business Tax Operations, Liverpool administer POA and any queries regarding the operation of the regime should be directed to them. 

They are responsible for notifying businesses of their requirement to follow the POA rules and monitor the payment of instalments. POA Team also manually issue all default surcharges in relation to businesses in the POA regime. Their address is:

Payments on Account Team

Business Tax Operations Liverpool

7th Floor Regian House

James Street

Liverpool

L75 1AA

E-Mail - <LPUTeam{qd}@hmrc.gsi.gov.uk>