HMRC internal manual

VAT Single Market

VATSM3740 - Supply and acquisition: distance selling: new means of transport and goods installed or assembled in the UK

The distance selling arrangements do not apply to sales of new means of transport to somebody in the UK (see the manual covering new means of transport (VATNMT)) or goods which are installed or assembled by the supplier at the customer’s UK premises (see VATSM5100). These supplies are taxed in the UK under separate arrangements and so the transactions do not count towards the distance selling threshold.