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Contents

Official guidance

VAT Margin Schemes

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VATMARG0500 · Data Protection
VATMARG01000 · Introduction
VATMARG02000 · Basic principles
VATMARG03000 · Global accounting
VATMARG04000 · The auctioneers’ scheme
VATMARG05000 · Agents and the margin schemes
VATMARG06000 · Buying and selling between Northern Ireland and EU
VATMARG07000 · Imports and exports
VATMARG08000 · Second-hand vehicles: contents
VATMARG09000 · Horses and ponies
VATMARG10000 · Non-compliance by businesses using the schemes
VATMARG11000 · Transfer of a going concern
VATMARG12000 · Assignment of rights in a hire purchase agreement etc
VATMARG13000 · Specific circumstances
VATMARGUPDATE001 · Update Index
VATMARGUPDATE0101E1 · VAT Margin Schemes: recent changes
VATMARGUPDATE120911 · VAT Margin Schemes: recent changes

Official guidance
VAT Margin Schemes

VAT Margin Schemes

From HM Revenue & Customs

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