Payments on account scheme
Amount
Generally
Unaffected by reverse charge: carousel fraud
Appeals
Application to reduce
Body corporate, meaning
Cases
Civil fraud investigations
Companies registered in divisions
Default surcharge
Assessment of amounts due
Generally
Election to pay actual VAT liability
Excess amounts
Failure to make
Failure to pay on account
General provision
Group registration
Increased payments
Leaving scheme
Meaning
Method of making, directions
Method of payment
Monthly returns
Notification by HMRC of payment details
Notification in writing
Persons within scheme
Planning
Reduced volume of business
Relevant division
Excess amounts
Meaning
Notification in writing
Returns and payment of VAT