Payments on account
- Make VAT payments on account for longer accounting periods
UK Statutory Instrument
1993
United Kingdom
The Value Added Tax (Payments on Account) Order 1993
At a glance
What's here
4 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Calculation of the payments on account
- Calculate and pay VAT payments on account based on previous year's tax
(1) Subject to articles 12A, 13, 14 and 15 below,...
- Calculate and make payments on account of VAT
Business carried on in divisions
- Calculate and pay VAT on account for each division separately if annual liability exceeds threshold
Browse 14 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
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)
Revocation
Persons to whom this Order applies
(1) Subject to paragraph (2) below and article 16 below,...
Cessation of duty to make payments on account
Time for payment
Where a taxable person has agreed with the Commissioners to...
(1) Subject to paragraph (5) below a taxable person who...
(1) If— (a) the total amount of tax, ... which...
(1) If the total amount of tax, ... which the...
(1) Where the payments on account payable by a taxable...
Groups of companies
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