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Official guidance
VAT New Means of Transport

VATNMT4000 · Purchasing a new means of transport in the UK for removal to another member-state

  • VATNMT4050 · Law
  • VATNMT4100 · Supplies to taxable and non-taxable persons
  • VATNMT4150 · Form VAT411
  • VATNMT4200 · New means of transport before removal
  • VATNMT4250 · Pre-registered and demonstrator vehicles
  • VATNMT4300 · New means of transports subject to a finance agreement
  • VATNMT4350 · Use of agents by overseas acquirers
  • VATNMT4400 · Allowing a refund of VAT for a removed vehicle
  1. VAT New Means of Transport
  2. Purchasing a new means of transport in the UK for removal to another member-state: contents

VATNMT4000 | Purchasing a new means of transport in the UK for removal to another member-state: contents

From HM Revenue & Customs · VAT New Means of Transport

Note: The content of this manual applied up until 31 December 2020. Any content still applying to Northern Ireland after this date can be found in the VAT New Means of Transport Northern Ireland (VATNINMT) manual.

Contents8 entries

  1. VATNMT4050Purchasing a new means of transport in the UK for removal to another member-state: law
  2. VATNMT4100Purchasing a new means of transport in the UK for removal to another member-state: supplies to taxable and non-taxable persons
  3. VATNMT4150Purchasing a new means of transport in the UK for removal to another member-state: form VAT411
  4. VATNMT4200Purchasing a new means of transport in the UK for removal to another member-state: new means of transport before removal
  5. VATNMT4250Purchasing a new means of transport in the UK for removal to another member-state: pre-registered and demonstrator vehicles
  6. VATNMT4300Purchasing a new means of transport in the UK for removal to another member-state: new means of transports subject to a finance agreement
  7. VATNMT4350Purchasing a new means of transport in the UK for removal to another member-state: use of agents by overseas acquirers
  8. VATNMT4400Purchasing a new means of transport in the UK for removal to another member-state: allowing a refund of VAT for a removed vehicle
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