We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
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’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).
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
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)
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
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 sell horses or ponies in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
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).
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
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 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 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.
Tertiary legislation about VAT margin schemes.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.