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HMRC internal manual

VAT Payments on Account Regime

Alternatives to paying POA instalments: Appeals against removal from actuals

Any business who has been informed that they are to be removed from actuals and placed onto instalments has the right to an HMRC review of the decision or to appeal to tribunal. If the business opts for review it can still appeal to the tribunal if it is not satisfied with the outcome of the review. The letter informing the business of HMRC’s decision to place them on instalments should offer them a review if they disagree with the decision, and also explain their appeal rights: see ARTG3050.