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HMRC internal manual

VAT Payments on Account Regime

Alternatives to paying POA instalments: Monthly returns

POA businesses can opt to make VAT returns and payments on a monthly basis, rather than submitting quarterly returns and paying interim instalments with a balancing payment.

A business may apply online to go on monthly returns, or complete form VAT484 and send it to Grimsby National Registration service. There is more information about this process in Notice 700/60 Payments on Account (GOV.UK).

The business must continue to pay instalments until it moves into the monthly returns process.

Those POA businesses that opt for monthly returns, will normally qualify for additional time for both their returns and accompanying payments to reach us. More details of the extra time available for paying returns electronically are contained in Notice 700: the VAT guide (GOV.UK).