Q. My limited company client operates a commercial property rental business. They are VAT registered and have opted to tax each of their properties. Following a review of their portfolio, they made the decision to dispose of some of their properties and acquire new ones, and have sold a number of high value properties over the last 12 months. 

They have recently received notice from HMRC that they have reached the Payments on Account threshold and are required to make regular monthly payments in addition to the payments when the VAT returns are submitted. 

What is the POA regime, and when can we leave it?