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Find out how to work out the value of a motor vehicle when calculating a payment using the second-hand motor vehicle payment scheme.
Buy a vehicle - how to check you’re not buying a stolen vehicle. Registering, taxing and insuring your vehicle.
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)
Overview of the vehicle operator licensing system.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
How to account for VAT on vehicles and fuel you use for your business.
The anonymised data contains vehicle information such as make, model and partial postcode.
VAT for car dealers and members of the motor trade - how to reclaim VAT and what to charge when you sell a vehicle
Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.
VAT for motor dealers and members of the motor trade - work out what VAT to charge when you sell a vehicle.
How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
Find out which motor vehicles you can and cannot claim a payment for using the scheme.
How to apply for funding for plug-in vehicles as a car manufacturer or dealership.
Guidance for manufacturers and importers.
How to use the dual registration measure if you are a specialist events haulier.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
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.
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