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How to account for VAT on vehicles and fuel you use for your business.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
What to do when selling a vehicle: your vehicle log book (V5C), submitting the right information to DVLA, private (personalised) registration numbers.
VAT for motor dealers and members of the motor trade - work out what VAT to charge when you sell a vehicle.
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
Scrap your vehicle at an authorised treatment facility if it’s reached the end of its life and you want to dispose of it
Ask for underused or vacant property owned by the government, agencies, local councils or local public bodies to be sold - Right to Contest.
If you make supplies of second hand goods, works of art or antiques and collectors items you can choose to use this simplified margin scheme to account for VAT.
Notify the Treasury Solicitor of a sale by a mortgagee of bona vacantia land.
Includes regulations for online retailers, offering credit and Trading Standards
Information about Price Paid Data and how you can get it.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
The guide to VAT rules and procedures.
Find out about using the VAT margin scheme if you're a dealer who sells second-hand motor vehicles in Northern Ireland that have come from Great Britain.
How to meet expected welfare, health and safety standards in the horse industry if keeping horses for commercial purposes in the UK.
How to account for VAT if you supply caravans and houseboats, or you're a caravan site operator, or you provide mooring facilities for houseboats.
Working out and paying Capital Gains Tax (CGT) if you sell shares, claiming tax relief
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