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Contents

Official guidance
VAT Margin Schemes
  • 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
  1. VAT Margin Schemes
  2. VAT Margin Schemes: recent changes

VATMARGUPDATE0101E1 | VAT Margin Schemes: recent changes

From HM Revenue & Customs · VAT Margin Schemes

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