| VATMARG01000 | Introduction |
| VATMARG02000 | Basic principles |
| VATMARG03000 | Global accounting |
| VATMARG04000 | The auctioneers’ scheme |
| VATMARG05000 | Agents and the margin schemes |
| VATMARG06000 | Buying and selling within the European Community |
| VATMARG07000 | Imports and exports |
| VATMARG08000 | Second-hand vehicles |
| VATMARG09000 | Horses and ponies |
| VATMARG10000 | Non-compliance by businesses using the schemes |
| VATMARG11000 | Transfer of a going concern |
| VATMARG12000 | Assignment of rights in a hire purchase agreement etc |
| VATMARG13000 | Specific circumstances |