Notifying HMRC and paying VAT on vehicles brought into the UK Notifying HMRC and accounting for VAT when buying new or second-hand vehicles from within the EU or outside the EU for use in your business
Motor dealers and VAT: buying vehicles for resale or other use How to notify HMRC and account for your VAT when purchasing new or second-hand vehicles for resale, rental, demonstrators or courtesy cars
How VAT applies if you import or export a personal vehicle Special VAT rules apply if you import or export your private motor vehicle outside the EU or within the EU
Tax agents and advisers: how to notify HMRC when your client brings a vehicle into the UKHow to sign up for and use the Notification of Vehicle Arrivals online service to notify HMRC of vehicles entering the UK on behalf of a client