# The Value Added Tax (Payments on Account) (No. 2) Regulations 1992, Regulation 4


Save in a case to which regulation 7 below applies, the Commissioners shall give to a taxable person who is under a duty to make payments on account notification in writing of—
(a) the amounts that he is under a duty to pay;
(b) how those amounts have been calculated; and
(c) the times for payment of those amounts.

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Source: https://www.legislation.gov.uk/uksi/1992/1844/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-no-2-regulations-1992/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.