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Posted Fri, 13 Oct 2023 10:11:46 GMT by Dianne Seaton
I am newly registered for VAT and sell second hand jewellery. Can I deal with Northern Ireland (part of the UK) - how does it work with the VAT Margin Scheme?
Posted Tue, 17 Oct 2023 11:19:37 GMT by HMRC Admin 8 Response
Hi,
You can sell second hand goods to Northern Ireland and account for your profit margin on the sale.
Please see the guidance below:
VAT margin schemes
However if you buy goods in Northern Ireland from great Britain then you can't use the margin scheme for the onward sale of jewellry.
Please see the information below:
Using a VAT margin scheme if you buy and sell goods between Northern Ireland and the EU
Thank you.

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