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HMRC internal manual

VAT Payments on Account Regime

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

The VAT Registration and Accounting Policy team (VRAP) within Customs and Indirect Tax Policy, Customer Strategy and Tax Design has policy responsibility for POA. 

The VAT Advisory Team is responsible for giving advice on cases:

  • where the guidance is unclear
  • where there is a challenge to the law
  • where guidance has specified we must be consulted

Guidance about the process for submitting requests to the VAT Advisory policy team can be found in VPOLADV