How the Margin Scheme works and when you can use it for sales of second-hand vehicles.
Contents
- Detail
- 1. Overview
- 2. The Margin Scheme on second-hand cars and other vehicles
- 3. Making your Margin Scheme calculations
- 4. Buying and selling vehicles under the Margin Scheme
- 5. Records and accounts
- 6. Example of a Margin Scheme stock book
- 7. The Global Accounting Scheme
- 8. Buying and selling vehicles at auction
- 9. Linked insurance products and warranties
- 10. Other issues which may affect your Margin Scheme calculations
- 11. Transfer of a going concern and assignments of rights
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
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