Starting in the trade

How to become a car dealer in the UK

Insurance, trade plates, VAT and the rules.

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Featured · Starting in the trade

VAT qualifying car: when the margin scheme does not apply

A VAT qualifying car is one the margin scheme usually cannot cover. Here is HMRC's current test, as at 27 September 2026, and what to read on the invoice.

Updated 2 Nov 20266 min read

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