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Contents

Official guidance
VAT Payments on Account Regime

VPOA1000 · Introduction to the payments on account (POA) regime

  • VPOA1100 · Scope of this manual
  • VPOA1200 · Basics of the POA regime
  • VPOA1300 · Law and regulations
  • VPOA1400 · How do I identify a POA business?
  • VPOA1500 · Who administers POA?
  • VPOA1600 · The role of the VAT Registration and Accounting Policy Team (VRAP)
  1. Introduction to the payments on account (POA) regime: Contents
  2. Introduction to the payments on account (POA) regime: How do I identify a POA business?

VPOA1400 | Introduction to the payments on account (POA) regime: How do I identify a POA business?

From HM Revenue & Customs · VAT Payments on Account Regime

POA businesses can be identified by review code 442 set on the R1 screen on VISION.

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