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Official guidance
VAT Payments on Account Regime
  • VPOA0500 · Data Protection
  • VPOA1000 · Introduction to the payments on account (POA) regime
  • VPOA2000 · Entering the regime
  • VPOA3000 · Reconsideration of the value of POA instalments
  • VPOA4000 · Alternatives to paying POA instalments
  • VPOA5000 · Payments on account by divisional and group registrations
  • VPOA6000 · Failure to make POA payments and amounts on VISION
  • VPOA7000 · Electronic payment
  • VPOA8000 · Default surcharge
  • VPOA9000 · Leaving the POA regime
  • VPOAUPDATE001 · VAT payments on account scheme: update index
  • VPOAUPDATE090827 · Payments on account scheme: recent changes
  • VPOAUPDATE120613 · VPOA - VAT payments on account scheme: recent changes
  1. VAT Payments on Account Regime
  2. Default surcharge

VPOA8000 | Default surcharge

From HM Revenue & Customs · VAT Payments on Account Regime

Instalments and balancing payment

If a POA instalment or the balancing payment has not cleared HMRC’s bank account by the due date, the business will be subject to default surcharge action.

You can find further information on default surcharge for POA businesses in VCP10500.

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