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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).
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 sell second-hand houseboats or caravans 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).
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
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 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).
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
How the TRA will calculate and use injury margins in its investigations and reviews.
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