# The Value Added Tax (Payments on Account) Regulations 1992, Regulation 3


The Commissioners shall notify in writing a taxable person who is required to pay payments on account of:
(a) the amounts that he is required 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/1992/1536/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-payments-on-account-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.