We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Buy a vehicle - how to check you’re not buying a stolen vehicle. Registering, taxing and insuring your vehicle.
Check registration, MOT, tax, vehicle identification number and other details to help make sure a used car is not stolen or unsafe
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
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)
Find out how to use a margin scheme to account for VAT if you buy or sell second-hand vehicles (VAT Notice 718/1).
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.
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 about using the VAT margin scheme if you're a dealer who sells second-hand motor vehicles in Northern Ireland that have come from Great Britain.
Find out how to use the second-hand motor vehicle payment scheme to make a claim on your VAT Return.
How to account for VAT on vehicles and fuel you use for your business.
Check which electric (plug-in) and hybrid vans, trucks and motorbikes are available for a grant.
Find out when the Environment Agency classes a motor vehicle as waste and waste controls apply.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
Use form VAT411A to register a new vehicle for road use when it's sold in Northern Ireland to an enterprise registered for VAT in an EU country.
Find out how to apply VAT if you're in the taxi and private hire car trade.
Report a manufacturer or a dealer for making or selling new vehicles, vehicle parts and vehicle accessories with safety problems.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.