VPOA1100 - Introduction to the payments on account (POA) regime: Scope of this manual

Our manuals are the main reference material for people in the Department. Revenue & Customs formal procedures and work systems are outlined in these manuals, which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

»Ê¹ÚÌåÓýapp guidance is aimed at Revenue & Customs staff and should not be relied upon by businesses in calculating their taxes and duties.

This guidance supplements and should be read alongside .