Triangle Ltd is registered for value added tax （VAT) and uses the annual accounting scheme

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