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How to account for VAT on vehicles and fuel you use for your business.
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)
Check the tariff classification for all-terrain vehicles designed to be used as tractors.
Find UK trade data from HMRC. Look up data about imports, exports, commodities and traders.
VAT for motor dealers and members of the motor trade - work out what VAT to charge when you sell a vehicle.
How to apply VAT rules to supplies, imports and export of gold and investment gold.
Trade licence plates - who can use them, when they can be used and how to get a trade licence
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out how to apply VAT if you're in the taxi and private hire car trade.
Scrap your vehicle at an authorised treatment facility if it’s reached the end of its life and you want to dispose of it
How to use Method 1 to work out the customs value of your imported goods if you're an importer or clearing agent.
Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.
Buy or sell a vehicle, check a used vehicle, written off vehicles, scrapping a vehicle
VAT treatment of transactions in commodities, commodity derivatives and on terminal markets.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Find out about the VAT liability of insurance transactions and insurance related services.
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.
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK.
Find out if you can register for VAT under the VAT registration scheme for racehorse owners.
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