Updates: VAT Margin Schemes
2021
Buying and selling between Northern Ireland and EU
Amendments for Brexit - amending references to buying and selling between European Union to Northern Ireland and EU
The auctioneers’ scheme: What is the auctioneers’ scheme?
Amendments made for Brexit to the examples - illustrating how the auctioneers scheme works and a few wording changes to amend his to its
Specific circumstances: Bad debt relief
Amendments made for Brexit on behalf of Tina Lang
Specific circumstances: Second-hand caravans
Amendment made for Brexit on behalf of Tina Lang
Specific circumstances: Computer-generated signatures on sales invoices
Amendments made for Brexit on behalf of Tina Lang
Specific circumstances: Part-exchange goods
Amendments made for Brexit on behalf of Tina Lang
Specific circumstances: Bumping
Amendments made for Brexit on behalf of Tina Lang
Specific circumstances: Hire-purchase sales using finance companies
Amendment made for Brexit on behalf of Tina Lang
Specific circumstances: Disposals by insurance companies and finance houses
Amendments made for Brexit on behalf of Tina Lang
Specific circumstances: Retrospection
Amendments made for Brexit on behalf of Tina Lang
Assignment of rights in a hire purchase agreement etc
Amendments made for Brexit on behalf of Tina Lang
Amendments made for Brexit
Amendments made for Brexit on behalf of Tina Lang
Non-compliance by businesses using the schemes
Amendments made for Brexit on behalf of Tina Lang
Amendments made for Brexit on behalf of Tina Lang
Amendments made for Brexit on behalf of Tina Lang
The auctioneers’ scheme: Sale of new goods on behalf of non-taxable persons
Amendments made for Brexit on behalf of Tina Lang
The auctioneers’ scheme: General principles of the auctioneers’ scheme
Amendments made for Brexit on behalf of Tina Lang
Global accounting: Opening stock and global accounting
Amendments made for Brexit on behalf of Tina Lang
Global accounting: What if items are sold outside the scheme?
Amendments made for Brexit on behalf of Tina Lang
Global accounting: Global accounting records and accounts
Amendments made for Brexit on behalf of Tina Lang
Global accounting: Collections
Amendments made for Brexit on behalf of Tina Lang
Global accounting: Purchase and sales invoices for global accounting
Amendments made for Brexit on behalf of Tina Lang
Global accounting: What is global accounting?
Amendments for Brexit on behalf of Tina Lang
Basic principles: Selling outside the scheme
Amendment made for Brexit on behalf of Tina Lang
Amendments made for Brexit on behalf on Tina Lang
Basic principles: Records and accounts
Amendments made for Brexit on behalf of Tina Lang
Basic principles: Conditions of the margin schemes
Amendments made for Brexit on Behalf of Tina Lang
Basic principles: What goods are eligible for the margin schemes?
Amendments made for Brexit on behalf of Tina Lang
Basic principles: What this section is for
Amendments made for Brexit on behalf of Tina Lang
Introduction: roles and responsibilities
Amendments for Brexit on behalf of Tina Lang
Amendments made for Brexit on behalf of Tina Lang
Amendments made for Brexit on behalf of Tina Lang