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Contents

Official guidance
VAT Margin Schemes

VATMARG04000 · The auctioneers’ scheme

  • VATMARG04050 · General principles of the auctioneers’ scheme
  • VATMARG04100 · Terms used in Section 7 to 12 of Notice 718
  • VATMARG04150 · What is the auctioneers’ scheme?
  • VATMARG04200 · Record-keeping and invoicing requirements of the auctioneers’ scheme
  • VATMARG04250 · Exports under the auctioneers’ scheme
  • VATMARG04300 · Sales on behalf of pawnbrokers
  • VATMARG04350 · Sale of new goods on behalf of non-taxable persons
  1. The auctioneers’ scheme: contents
  2. The auctioneers’ scheme: Exports under the auctioneers’ scheme

VATMARG04250 | The auctioneers’ scheme: Exports under the auctioneers’ scheme

From HM Revenue & Customs · VAT Margin Schemes

VATMARG07000 explains how goods supplied for export under the auctioneers’ scheme should be treated.

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