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Auctioneers Scheme (VAT Notice 718/2)
How the VAT Auctioneers Scheme works and when you may use the scheme to account for VAT on the supplies you make.
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Contents
1.1 Information in this notice
This notice is about the Auctioneers’ Scheme, which is a variation on the VAT Margin Scheme for second-hand goods, antiques, works of art and collectors’ items. It tells you when you may use the Auctioneers’ Scheme to account for VAT on the supplies you make.
It explains:
how the scheme works
what records you must keep
This notice assumes that you have a working knowledge of basic VAT principles, as outlined in Notice 700: the VAT Guide. ....

United States , United Kingdom , Northern Ireland , Great Britain , Enquiries Team , British Equestrian Trade Association , Auctioneer Scheme , Margin Schemes , Special Provisions , Margin Scheme , Global Accounting , Firearms Act , British Equestrian Trade , Extra Statutory Class Concession , Value Added Tax , Temporary Admission , Temporary Importation , Customs Warehousing , Inward Processing , Inward Processing Relief , ஒன்றுபட்டது மாநிலங்களில் , ஒன்றுபட்டது கிஂக்டம் , வடக்கு ஐயர்ல்யாஂட் , நன்று பிரிட்டன் , விசாரணைகள் அணி , பிரிட்டிஷ் குதிரையேற்றம் வர்த்தகம் சங்கம் ,