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Second-hand vehicle VAT Margin Scheme - extension

30 October 2023

Following representations made to HMRC by the NI Tax Committee of Chartered Accountants Ireland, the deadline for use of the VAT margin scheme for second-hand vehicles located in Northern Ireland on 1 May 2023 that were sourced from Great Britain has been extended from 31 October 2023 to 30 April 2024.

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