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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: Who administers POA?

VPOA1500 | Introduction to the payments on account (POA) regime: Who administers POA?

From HM Revenue & Customs · VAT Payments on Account Regime

The POA Team, Business Tax Operations, Liverpool administer POA and any queries regarding the operation of the regime should be directed to them.

They are responsible for notifying businesses of their requirement to follow the POA rules and monitor the payment of instalments. POA Team also manually issue all default surcharges in relation to businesses in the POA regime. Their address is:

Payments on Account Team

Business Tax Operations Liverpool

7th Floor Regian House

James Street

Liverpool

L75 1AA

E-Mail - [email protected]

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