Policy paper

Revenue and Customs Brief 7 (2018): VAT - motor dealer deposit contributions

This brief explains HMRC's policy on the VAT accounting treatment of promotions where payments are made to finance companies by motor dealers for the customer.

• From: HM Revenue & Customs
• Published: 17 July 2018

Documents

Revenue and Customs Brief 7 (2018): VAT - motor dealer deposit contributions

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Details

Read this brief if you’re a:

• retailer of new and used motor vehicles
• company financing sales to the final customer
• VAT registered businesses that has purchased a vehicle with a dealer deposit contributions (DDC)

Published 17 July 2018