{
  "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-11",
  "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993/article-11.json",
  "legislation": "uksi/1993/2001",
  "legislation_title": "The Value Added Tax (Payments on Account) Order 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993",
  "path": "article/11",
  "kind": "article",
  "number": "11",
  "heading": "Calculation of the payments on account",
  "text": "(1) Subject to paragraph (2) below and articles 12A, 13, 14 and 15 below, the amount of each payment on account to be made by a taxable person who falls within article 5 above shall equal one twenty-fourth of the total amount of tax, ... which he was liable to pay in respect of the prescribed accounting periods the ends of which fell within the period (in this Order referred to as “the reference period”)—\n(a) 1st October to 30th September in the basic period where he has a prescribed accounting period beginning in April in any year in which he is under a duty to make payments on account,\n(b) 1st November to 31st October in the basic period where he has a prescribed accounting period beginning in May in any year in which he is under a duty to make payments on account, and\n(c) 1st December to 30th November in the basic period where he has a prescribed accounting period beginning in June in any year in which he is under a duty to make payments on account.\n(1A) The reference in paragraph (1) to the “total amount of tax” includes only tax that is required to be, or has been, accounted for on a return for a prescribed accounting period.\n(2) Where in the period of the year mentioned in sub-paragraph (a), (b) or (c) of paragraph (1) above a prescribed accounting period of the taxable person did not begin on the first day or did not end on the last day of a month, the reference period shall, for the purpose of paragraph (1), be regarded as having comprised those prescribed accounting periods which related to the tax periods ending within the period of the year mentioned in sub-paragraph (a), (b) or (c) of paragraph (1) as appropriate to which references are shown in the certificate of registration issued to him.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in art. 11 inserted (1.6.1996) by The Value Added Tax (Payments on Account) (Amendment) Order 1996 (S.I. 1996/1196), arts. 1, 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 11 substituted (1.6.1996) by The Value Added Tax (Payments on Account) (Amendment) Order 1996 (S.I. 1996/1196), arts. 1, 7"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 11(1) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 25(2) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Art. 11(1)(a) substituted (2.3.1995) by The Value Added Tax (Payments on Account) (Amendment) Order 1995 (S.I. 1995/291), arts. 1, 7 (with art. 13)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Art. 11(1)(b) substituted (2.3.1995) by The Value Added Tax (Payments on Account) (Amendment) Order 1995 (S.I. 1995/291), arts. 1, 8 (with art. 13)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Art. 11(1)(c) substituted (2.3.1995) by The Value Added Tax (Payments on Account) (Amendment) Order 1995 (S.I. 1995/291), arts. 1, 9 (with art. 13)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Art. 11(1A) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 25(4) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 11 in force at 2.9.1993, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2001/article/11",
    "retrieved_at": "2026-10-29T13:52:13.437398+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}