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HMRC internal manual

VAT Margin Schemes

Introduction: The role of VAT Policy


The VAT Supply Policy Team in Indirect Tax Directorate has policy responsibility for the margin schemes.

Together with the more detailed guidance in notices, leaflets and other guidance, this guidance should help you to take decisions without referring to policy. Any points of difficulty should, in the first instance, be referred to line management.

Before referring an enquiry to policy, you must be sure that you have consulted:

  • the relevant books of guidance / public notices (including those mentioned at VATMARG01050);
  • Business Briefs; and
  • local resources (including line management) or local specialists

to help you find the answer.

If you cannot resolve the case and need to refer to the Supply Policy team with a written submission, you need to put them in a position to make their decision based upon a full understanding of the facts.

You should submit the case following the guidance on the Indirect Tax Directorate Intranet site Getting Advice