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Contents

Official guidance
VAT Margin Schemes

VATMARG13000 · Specific circumstances

  • VATMARG13050 · Retrospection
  • VATMARG13100 · Apportionment of bulk purchases and sales
  • VATMARG13150 · Disposals by insurance companies and finance houses
  • VATMARG13250 · Hire-purchase sales using finance companies
  • VATMARG13300 · Bumping
  • VATMARG13350 · Part-exchange goods
  • VATMARG13400 · The margin schemes: Specific circumstances: Private sales
  • VATMARG13450 · Shares and joint purchases
  • VATMARG13500 · The margin schemes: Specific circumstances: Deposits
  • VATMARG13550 · Use of the scheme by pawnbrokers
  • VATMARG13600 · Computer-generated signatures on sales invoices
  • VATMARG13650 · Second-hand caravans
  • VATMARG13700 · Bad debt relief
  • VATMARG13750 · Use of margin scheme for gold coins
  • VATMARG13800 · Telephone cards
  • VATMARG13850 · Eligibility of vehicles purchased at the zero-rate
  1. Specific circumstances: contents
  2. Specific circumstances: Eligibility of vehicles purchased at the zero-rate

VATMARG13850 | Specific circumstances: Eligibility of vehicles purchased at the zero-rate

From HM Revenue & Customs · VAT Margin Schemes

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Does the relief apply to other types of goods?

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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