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HMRC internal manual

VAT New Means of Transport

From:
HM Revenue & Customs
Published:
Updated:
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  1. Contents
  2. VATNMT5000
  3. VATNMT5600

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

Penalty regime for the acquisition of new means of transport

Details of the penalty regime for new means of transport acquisitions are in VAT Civil Penalties.

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