SolvedVPOA1600 | Introduction to the payments on account (POA) regime: The role of the VAT Registration and Accounting Policy Team (VRAP)
From HM Revenue & Customs · VAT Payments on Account Regime
The VAT Registration and Accounting Policy team (VRAP) within Customs and Indirect Tax Policy, Customer Strategy and Tax Design has policy responsibility for POA.
The VAT Advisory Team is responsible for giving advice on cases:
where the guidance is unclear
where there is a challenge to the law
where guidance has specified we must be consulted
Guidance about the process for submitting requests to the VAT Advisory policy team can be found in VPOLADV