The VAT margin scheme for used cars, explained
The single most important VAT rule for car dealers, and the one most likely to go wrong. Here's how it works.
Read the guide →The VAT margin scheme for used cars, explained
If you sell used vehicles, the VAT margin scheme is probably the most important rule in your business. Used right, it means you only pay VAT on your profit, not the full sale price. Used wrong, it can cost you dearly.
How it works
Under the margin scheme, VAT is due on the difference between what you bought a vehicle for and what you sold it for, the margin, rather than on the full selling price. The VAT is a fraction of that margin. On a car you buy and sell with a small margin, that's a very different bill to charging VAT on the whole sale.
The catch: records
The scheme only works if your records back it up. You need to show the purchase price, the sale price and the margin for each vehicle, and keep the paperwork to prove it. HMRC can and do check. Sloppy records can mean losing the scheme on a vehicle and paying VAT on the full price.
What to keep straight
- A stock book recording every vehicle in and out.
- Purchase and sale details, with provenance.
- The margin and VAT worked out per vehicle.
The takeaway: the margin scheme can save you a fortune, but only if the records are right. Our ForecourtX software works the margin out automatically and keeps the records HMRC expect.
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