Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.
Contents
- Who can use the payment scheme
- How the payment scheme works
- How to calculate the payment amount
- How to claim a payment if you have a business establishment in the UK
- How to work out whether you have a business establishment in the UK
- How to claim a payment if you do not have a business establishment in the UK
- Accounting for VAT on the vehicle when you sell it on
Source: gov.uk
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