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If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
How to account for VAT on vehicles and fuel you use for your business.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
If you buy and sell goods between Northern Ireland and the EU, find out how to use a margin scheme to account for VAT. (VAT Notice 718)
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
If you're a pawnbroker who sells unredeemed pawns in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
If you sell second-hand houseboats or caravans in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Overview of the vehicle operator licensing system.
Find out about using the VAT margin scheme if you're a dealer who sells second-hand motor vehicles in Northern Ireland that have come from Great Britain.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
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