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HMRC internal manual

VAT Payments on Account Regime

Leaving the POA regime


Any business which is in the process of deregistering but meets the conditions for inclusion in POA must continue to follow the POA regulations until the date of deregistration.

The business may not be removed from the regime until the date of deregistration. However, it may ask for a reduction of instalments based on future reduced trading.


Any business that is insolvent should be removed from the POA regime on the relevant date.

Businesses that continue to trade after insolvency, such as administrations, should remain outside of the POA regime until such time as their insolvency has been discharged.