UK Statutory Instrument SI 1993/2001 United Kingdom

The Value Added Tax (Payments on Account) Order 1993

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Taxable Person3 Trader1 Any Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Taxable Person — also bound by 11 other Acts
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.art004 Payments on account Regulated
  • Make VAT payments on account for longer accounting periodsTaxable Person
s.art011 Calculation of the payments on account Regulated
  • Calculate and pay VAT payments on account based on previous year's taxTaxable Person
s.art012 (1) Subject to articles 12A, 13, 14 and 15 below,... Regulated
  • Calculate and make payments on account of VATTaxable Person
s.art016 Business carried on in divisions Regulated
  • Calculate and pay VAT on account for each division separately if annual liability exceeds thresholdTrader
s.art017 Groups of companies Regulated
  • Pay VAT on account for the VAT group as representative memberAny Person
13 other provisions — procedural and definitional
s.art001 Citation and commencement
s.art002 Interpretation
s.art002 Supplies to which section 55A(6) of the Act applies (customers to account for tax on supplies of a kind used in missing trader intra-community fraud)
s.art003 Revocation
s.art005 Persons to whom this Order applies
s.art006 (1) Subject to paragraph (2) below and article 16 below,...
s.art007 Cessation of duty to make payments on account
s.art008 Time for payment
s.art010 Where a taxable person has agreed with the Commissioners to...
s.art012 (1) Subject to paragraph (5) below a taxable person who...
s.art013 (1) If— (a) the total amount of tax, ... which...
s.art014 (1) If the total amount of tax, ... which the...
s.art015 (1) Where the payments on account payable by a taxable...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.