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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Self supply: motor manufacturers

When visiting motor manufacturers or dealers, the officer should ascertain whether any cars, (home-produced or imported) have been taken from trading stock, for use within the business, such as for use by travellers, or for demonstration or hire for example. If so, it should be confirmed that output tax has been properly accounted for on the vehicle self-supplied.

Similarly, if it is found that a business van owned by any registered trader has been converted into a “motor car” (VAT (Cars) Order 1992 as amended) by the insertion of side windows etc, it should be confirmed that output tax on the converted vehicle has been properly accounted for (Notice 700/64).