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Buy a vehicle - how to check you’re not buying a stolen vehicle. Registering, taxing and insuring your vehicle.
How to account for VAT on vehicles and fuel you use for your business.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Check registration, MOT, tax, vehicle identification number and other details to help make sure a used car is not stolen or unsafe
Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
Find out about the private use of company cars and vans and when a benefit charge is incurred.
Find out when the Environment Agency classes a motor vehicle as waste and waste controls apply.
Find out how to apply for VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles and the evidence you need to supply them.
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)
Procurement options available from the Crown Commercial Service for the public sector.
VAT for car dealers and members of the motor trade - how to reclaim VAT and what to charge when you sell a vehicle
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
How to register your vehicle and the cost - new registrations, kit cars, rebuilds, radically altered vehicles, old and classic vehicles, vehicle identification numbers, Q plates
Find out about the calculation of the company car benefit charge.
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first year allowances.
Find out about more information for the use of pooled cars or vans.
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