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Buy a vehicle - how to check you’re not buying a stolen vehicle. Registering, taxing and insuring your vehicle.
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.
Buy or sell a vehicle, check a used vehicle, written off vehicles, scrapping a vehicle
VAT for car dealers and members of the motor trade - how to reclaim VAT and what to charge when you sell a vehicle
How to account for VAT on vehicles and fuel you use for your business.
Taking your car out of the UK - when VAT is not payable on a car you're exporting, procedures, registration and vehicle tax.
Find out how to use the second-hand motor vehicle payment scheme to make a claim on your VAT Return.
Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.
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