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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.
If you buy second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Buy a vehicle - how to check you’re not buying a stolen vehicle. Registering, taxing and insuring your vehicle.
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)
How to account for VAT on vehicles and fuel you use for your business.
Check registration, MOT, tax, vehicle identification number and other details to help make sure a used car is not stolen or unsafe
How to apply for funding for plug-in vehicles as a car manufacturer or dealership.
Type approval, individual (IVA), motorcycle single vehicle approval, voluntary approval, certificate of initial fitness, accessibility approval, fees, forms, replacement certificates
Find out about the private use of company cars and vans and when a benefit charge is incurred.
Get help to classify various types of vehicles such as mobility scooters, dumpers and utility vehicles, all-terrain vehicles and e-bikes for import and export.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
Find out which motor vehicles you can and cannot claim a payment for using the 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 how to use the second-hand motor vehicle payment scheme to make a claim on your VAT Return.
VAT for motor dealers and members of the motor trade - work out what VAT to charge when you sell a vehicle.
Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
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