VATNMT4000 - Purchasing a new means of transport in the UK for removal to another member-state: contents
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.
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VATNMT4050Law
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VATNMT4100Supplies to taxable and non-taxable persons
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VATNMT4150Form VAT411
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VATNMT4200New means of transport before removal
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VATNMT4250Pre-registered and demonstrator vehicles
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VATNMT4300New means of transport subject to a finance agreement
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VATNMT4350Use of agents by overseas acquirers
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VATNMT4400Allowing a refund of VAT for a removed vehicle