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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 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 about the private use of company cars and vans and when a benefit charge is incurred.
You should use form V55/5 to register a used 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.
Buy a vehicle - how to check you’re not buying a stolen vehicle. Registering, taxing and insuring your vehicle.
Check the tariff classification for new pneumatic rubber tyres of a kind used on motor cars, buses or lorries, and trailers.
How to work out the customs value of imported goods that are free of charge, used, rented or leased if you're an importer or clearing agent.
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
Use the online service or postal form HO50 to reclaim excise duty on mineral (hydrocarbon) oil used on board a vessel or hovercraft on a marine voyage.
There are different regulations which apply to devices and equipment including hand gels and PPE (personal protective equipment)
Export controls on goods that can be used for torture or capital punishment.
Buses and coaches used for practical driving tests have to meet certain rules, and some must also carry a minimum weight.
Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.
Find out about relief from Excise Duty for users of fuel used to generate electricity ('Electricity Relief').
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 about more information for the use of pooled cars or vans.
Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.
Lorries used for practical driving tests have to meet certain rules, and some vehicles and trailers must also carry a minimum weight.
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