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

HMRC internal manual

VAT Payments on Account Regime

HM Revenue & Customs
, see all updates

Introduction to the payments on account (POA) regime: The role of VAT Process Owner Team (VPOT)

The VAT Process Owner team (VPOT) within VAT Directorate have policy responsibility for POA. Information about how to get policy advice, and contact details for the Subject Matter Experts dealing with POA is on the VAT Directorate web site.