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  2. Money
  3. Business tax
HMRC internal manual

VAT Margin Schemes

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
3 December 2021 - See all updates
  1. Back to contents

VATMARG04000 - »Ê¹ÚÌåÓýapp auctioneersâ€� scheme: contents

  1. VATMARG04050
    General principles of the auctioneers' scheme
  2. VATMARG04100
    Terms used in Section 7 to 12 of Notice 78
  3. VATMARG04150
    What is the auctioneers� scheme?
  4. VATMARG04200
    Record-keeping and invoicing requirements of the auctioneers' scheme
  5. VATMARG04250
    Exports under the auctioneers' scheme
  6. VATMARG04300
    Sales on behalf of pawnbrokers
  7. VATMARG04350
    Sales of new goods on behalf of non-taxable persons
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