We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
The way vehicle tax is calculated is different for cars that were first registered with DVLA from 1 April 2017.
VAT for car dealers and members of the motor trade - how to reclaim VAT and what to charge when you sell a vehicle
Find out about the rules for the production, supply and use of aviation turbine fuels (avtur).
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Guidance for infrastructure operators and motor vehicle manufacturers and dealers.
This amended guidance was issued under s 182 of the Licensing Act 2003.
How to carry out checks on your business and customers, and what records you must keep to prevent money laundering.
Transfer declaration form which must be used to comply with dealer-to-dealer open individual export licence (OIEL) terms and conditions.
How to account for VAT on vehicles and fuel you use for your business.
Guidance and information for local authorities on licencing and suitability of dealers, chargeable fees, definition of terms and other issues around this 2013 act.
What to do when selling a vehicle: your vehicle log book (V5C), submitting the right information to DVLA, private (personalised) registration numbers.
The certificate of conformity ensures the free movement of goods and must be supplied to the buyer of a new vehicle when the vehicle is delivered.
How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.
Waste electrical and electronic equipment (WEEE) - retailer and wholesaler responsibilities, waste collection and compliance schemes.
How to make sure that your products are properly checked for conformity and your technical documents are managed correctly.
News and guidance on veterinary medicines issues affected by coronavirus (COVID-19).
Manufacturer licences including importer licences, specials, investigational and non orthodox and wholesale distribution licences.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.