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A short summary of what retailers need to know about resale price maintenance (RPM) agreements and how to comply with competition law.
Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
Authors of original works of art are entitled to a royalty each time one of their works is resold through an art market professional.
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
Find out how to use the second-hand motor vehicle payment scheme to make a claim on your VAT Return.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
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 work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
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.
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Retailers can calculate the VAT they have to record in their account per day or week instead of for each sale
Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.
Tax and reporting rules for assets bought, sold or given
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
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