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Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
Find out about the calculation of the company car benefit charge.
If you buy or sell second-hand vehicles, find out how other products and circumstances affect the scheme and how you account for VAT. (VAT Notice 718)
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
How to account for VAT on vehicles and fuel you use for your business.
Find out about advisory fuel rates for company car users, when you can use them, and how they're calculated.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out about tax and fuel benefit for company cars and vans.
As an employer, if you provide company cars or fuel for your employees' private use, you'll need to work out the taxable value so you can report this to HMRC
Use the online tool to find the tax rate for new unregistered cars
Tables showing the rates for vehicle tax for different types of vehicle.
Check which electric (plug-in) and hybrid vans, trucks and motorbikes are available for a grant.
Find out how to apply VAT if you're in the taxi and private hire car trade.
Find out more information on how to work out the benefit charge for company car use.
Tax and reporting rules for employers providing company cars, including fuel
Check fuel consumption, CO2 emissions and vehicle tax bands by make model and registration
The way vehicle tax is calculated is different for cars that were first registered with DVLA from 1 April 2017.
Find out about the private use of company cars and vans and when a benefit charge is incurred.
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