This notice explains when to use the second hand margin scheme to account for VAT on sales of second-hand vehicles.
This notice cancels and replaces Notice 718/1 (March 2011). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
9 March 2011
26 January 2016
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HM Revenue & Customs
VAT Notices: alphabetical order
VAT Notices: numerical order
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