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1.Triangle Ltd is registered for value added tax (VAT) and uses the annual accounting scheme.
For the year ended 31 December 2015, the net VAT payable by Triangle Ltd was £73,500.
For the year ended 31 December 2014, the net VAT payable by Triangle Ltd was £47,700.
What monthly payments on account of VAT must Triangle Ltd make in respect of the year ended 31 December
2015 prior to submitting its VAT return for that year?
A Nine monthly payments of £7,350
B Nine monthly payments of £4,770
C Ten monthly payments of £4,770
D Ten monthly payments of £7,350
