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  1. Home
HMRC internal manual

VAT Valuation Manual

From:
HM Revenue & Customs
Published
26 April 2016
Updated:
22 December 2023 - See all updates
  1. Back to contents
  2. VATVAL11000

VATVAL12200 - Specific applications: motor dealers and manufacturers: contents

  1. VATVAL12210
    Self-supply of motor cars: general
  2. VATVAL12220
    “Free” Mechanical Breakdown Insurance (MBI) or warranties
  3. VATVAL12230
    Liability of MBI and warranty charges
  4. VATVAL12240
    Agency and “making arrangements for a supply of insurance”
  5. VATVAL12250
    Hire-purchase second-hand car sales
  6. VATVAL12260
    Joint statements of practice agreed with trade associations for leasing companies
  7. VATVAL12270
    Guarantees
  8. VATVAL12280
    Manufacturer and dealer deposit contributions
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