United Kingdom HMRC Guidance: Motoring expenses (VAT Notice 700/64) 21 April 2022393 views1 min read How to account for VAT on vehicles and fuel you use for your business. Contents 1. Overview 2. The VAT definition of a car 3. Input tax on buying a car 4. Input tax on leased cars 5. Input tax on repairs and other motoring expenses 6. Private use of cars or other vehicles and charges to employees 7. Selling a car 8. Electricity for charging electric vehicles 9. Road fuel bought for business 10. Scale charges 11. Charging for the private use of fuel bought by the business Your rights and obligations Help us improve this notice Putting things right How HMRC uses your information Source gov.uk Latest Posts in "United Kingdom"Extending Online Marketplace VAT Liability to UK BusinessesCabinet Office Updates Guidance on Mandatory B2G E‑Invoicing AcceptanceVAT Relief for Compassionate Use and Early Access MedicinesFSB Backs HMRC VAT Plan to Protect Small BusinessesSAF-T-Based EPOS Reform to Combat Tax Evasion Peru cuts VAT on foods on inflation worries Swiss VAT Act – Partial Revision Project – New draft published
