Acting in own name

– see also Margin schemes

Margin scheme

Services connected with sale of goods, non-supplies/outside scope of VAT

Commission, value of imported works of art etc.

Data-gathering powers: relevant data-holder

Goods sold in satisfaction of debt: Form VAT 833

Intra-Community acquisitions, exemption from charge to VAT


Place of supply of land related services


International services

Returns, receipts of taxable income belonging to others

Sales, statements

Taxable supplies