HMRC Guidance: Motoring expenses (VAT Notice 700/64)

How to account for VAT on vehicles and fuel you use for your business.

Contents

1. Detail
2. 1. Overview
3. 2. The VAT definition of a car
4. 3. Input tax on buying a car
5. 4. Input tax on leased cars
6. 5. Input tax on repairs and other motoring expenses
7. 6. Private use of cars or other vehicles and charges to employees
8. 7. Selling a car
9. 8. Road fuel bought for business
10. 9. Scale charges
11. 10. Charging for the private use of fuel bought by the business
12. Your rights and obligations
13. Help us improve this notice
14. Putting things right
15. How we use your information

Source gov.uk