How the VAT Auctioneers Scheme works and when you may use the scheme to account for VAT on the supplies you make.
Contents
- 1. Overview
- 2. Basic principles
- 3. How to make your Auctioneers’ Scheme calculations
- 4. Records and accounts
- 5. The Auctioneers’ Scheme in particular circumstances
- 6. Example of vendor’s certificate for goods sold on behalf of non-taxable persons
- 7. The Auctioneers’ Scheme option for goods on which VAT has been charged
- 8. Example calculations for the Auctioneers’ Scheme
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
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