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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 to treat excise goods placed in a tax warehouse, supplied from a tax warehouse or removed from a tax warehouse for VAT purposes.
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).
Find out if you can register for VAT under the VAT registration scheme for racehorse owners.
This information sheet tells you how to apply the correct liability to domestic service charges from 1 November 2018.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out about VAT relief that may be available if you’re a charity buying certain goods and building work for disabled people.
Find out which sanitary protection products you can supply at the zero rate of VAT.
Find out which museums or galleries that offer free admission are eligible for refunds under the VAT Refund Scheme.
How to account for VAT on goods that you give away, exchange or offset.
This information sheet tells you about changes from 1 January 2019 to the VAT legislation governing face value vouchers in Schedule 10A of the VAT Act 1994.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
How HMRC deals with VAT repayment returns and what happens when there’s a delay in a repayment.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out when to use the zero rate of VAT when supplying machine tools that stay in the UK but are used to manufacture goods for export.
If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
If you sell horses or ponies in the UK, find out how to use a margin scheme to account for VAT (VAT Notice 718).
Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.
Find out how to spot VAT missing trader fraud and how to protect yourself or your business from organised criminals.
Find out about the transitional guidance on VAT treatment of transactions of specified supplies of finance and insurance services.
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