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HMRC internal manual

VAT New Means of Transport

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
4 August 2021 - See all updates

Summary

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.

Contents

  1. VATNMT0500
    Data Protection
  2. VATNMT1000
    Introduction
  3. VATNMT2000
    Roles and responsibilites
  4. VATNMT3000
    Law and definitions
  5. VATNMT3500
    The format of the tax-free registration mark
  6. VATNMT3600
    Intention and timings "Swedish Yacht" case- CJEU
  7. VATNMT4000
    Purchasing an new means of transport in the UK for removal to another member state: contents
  8. VATNMT5000
    Purchasing an New means of transport in another member state and bringing it to the UK: contents
  9. VATNMT6000
    Risks and assurance: contents
  10. VATNMT7000
    Diplomats and visiting forces: contents
  11. VATNMT8000
    Treatment of specific cases: contents
  12. VATNMTUPDATE001
    update index

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