Updates: VAT New Means of Transport

2021

4 August 2021 published amendments

Treatment of specific cases: second hand margin scheme

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Treatment of specific cases: non-NMT movements

Amened EC to EU. And strap line added

Treatment of specific cases: tax paid vehicles

Amended EC to EU. And strap line added

Treatment of specific cases: contents

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Diplomats and visiting forces: UK/NATO forces returning from EU member-states

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Diplomats and visiting forces: UK personnel with diplomatic status returning from an EU member-state

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Diplomats and visiting forces: acquisition of new means of transport from other member-states by NATO visiting forces

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Diplomats and visiting forces: acquisition of new means of transport from other member-states by foreign diplomats serving in the UK

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Diplomats and visiting forces: contents

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Risks and Assurance: MTIC fraud and new means of transport

Minor text change and link to Motor Trade Unit of Expertise updated. And strap line added

Risks and assurance: risk with new means of transport adapted for disabled persons

Minor text change and link to Motor Trade Unit of Expertise updated. And strap line added

Risks and assurance: risks from acquirers

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Risks and assurance: risks from suppliers

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Risks and assurance: objectives

Amended EC to EU. And strap line added

Risks and assurance: contents

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Purchasing a new means of transport in another member-state and bringing it to the UK: penalties

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Purchasing a new means of transport in another member-state and bringing it to the UK: return of faulty vehicles

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Purchasing a new means of transport in another member-state and bringing it to the UK: law

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Purchasing a new means of transport in another member-state and bringing it to the UK: vehicles and ship adapted for use by a disabled person

Minor text change and link to VRDP...etc updated. And strap line added

Purchasing a new means of transport in another member-state and bringing it to the UK: acquisitions by unregistered persons

First paragraph titled "Prior to 15 April 2013" has been deleted. Link added to VAT 415. And strap line added

Purchasing a new means of transport in another member-state and bringing it to the UK: new means of transport purchased from returning HM Forces and UK diplomatic personnel

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Purchasing a new means of transport in another member-state and bringing it to the UK: acquisition

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Purchasing a new means of transport in another member-state and bringing it to the UK: contents

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Purchasing a new means of transport in the UK for removal to another member-state: allowing a refund of VAT for a removed vehicle

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Purchasing a new means of transport in the UK for removal to another member-state: use of agents by overseas acquirers

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Purchasing a new means of transport in the UK for removal to another member-state: new means of transports subject to a finance agreement

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Purchasing a new means of transport in the UK for removal to another member-state: pre-registered and demonstrator vehicles

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Purchasing a new means of transport in the UK for removal to another member-state: new means of transport before removal

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Purchasing a new means of transport in the UK for removal to another member-state: form VAT411

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Purchasing a new means of transport in the UK for removal to another member-state: supplies to taxable and non-taxable persons

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Purchasing a new means of transport in the UK for removal to another member-state: law

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Purchasing a new means of transport in the UK for removal to another member-state: contents

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Intention and timings "Swedish Yacht" case

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The format of the tax-free registration mark

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Law and definitions

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Roles and responsibilities

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Introduction

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Data Protection

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2020

14 May 2020 published amendments

Purchasing a new means of transport in the UK for removal to another member-state: new means of transport before removal

New paragraph added to deal with COVID19 emergency.

2017

5 May 2017 published amendments

VAT New Means of Transport: recent changes

URLs were incorrect

VAT New Means of Transport: update index

Update to URL