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New guidance for second-hand motor scheme

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HMRC has published new guidance for claims under the VAT second-hand motor scheme in Northern Ireland by businesses which do not have an establishment in the UK (these are claims under Article 8 of the principal Order establishing the scheme, SI 2023/68):

  • How to claim a VAT-related payment using the second-hand motor vehicle payment scheme if you do not have a business establishment in the UK: basic guidance on what to do and when to claim;
  • Submit a claim using the second-hand motor vehicle payment scheme if you do not have a UK business establishment: guidance on the process, including how to challenge an HMRC refusal; and
  • Appoint someone to deal with VAT-related payments using the second-hand motor vehicle payment scheme: this is guidance on appointing a payment representative for the purposes of the scheme as opposed to a tax representative for general VAT purposes; it includes a link to the relevant form.
Issue: 1620
Categories: News
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