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VPOA2300 | Entering the regime: Appeals against inclusion in the POA

From HM Revenue & Customs · VAT Payments on Account Regime

Businesses have no right of appeal to tribunal regarding their inclusion in the POA regime, under VAT Act 1994, Section 83. Any queries about inclusion in POA should be referred to the POA Team, Business Tax Operations, Liverpool see VPOA1500 for contact details.