These are the people to whom, for example, you write if you've just been appointed liquidator of a company and want to get its VAT payments sorted out.

You calculate your VAT payments as a percentage of your total VAT-inclusive turnover.

You are also responsible for making any VAT payments due on time.

Under the POA, certain businesses are required to make monthly VAT payments.

HMRC recommends that you make your VAT payments electronically using one of the methods described elsewhere in this guide.

If a VAT invoice is not issued, the tax point (and therefore VAT payment) can be delayed.

In 1984, therefore, VAT payments to the EC were increased on all members to cope with the added costs of Spanish and Portuguese membership.

As a result of the decision, Revenue and Customs reportedly had to return several million pounds' worth of past VAT payments to the institution.

Nevertheless, in the case of this instrument, it has not been possible to finance the costs relating to VAT payments out of Community funds.

Every year evasion of duties and VAT payments causes significant losses to the Community budget.