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VAT Payments on Account Regime

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Updates: VAT Payments on Account Regime

2026

25 September 2026 published amendments

Default surcharge

A change to archive page as guidance is no longer required.

2022

23 February 2022 published amendments

VAT payments on account scheme: update index

Page archived – Old legacy update page no longer required

Payments on account scheme: recent changes

Page archived – Old legacy update page no longer required

VPOA - VAT payments on account scheme: recent changes

Page archived – Old legacy update page no longer required

2017

22 September 2017 published amendments

Alternatives to paying POA instalments: Calculation of actual values

Section re-drafted to explain how actuals are calculated.