Notice made under the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order, SI 2023/68

Published on: 02 May 2023

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Specialist Tax Regulatory Materials

Article summary

A notice (which has the force of law) has been published in relation to the record keeping requirements and method of claiming a VAT related payment on eligible second-hand motor vehicles that are bought in Great Britain and moved to Northern Ireland or the EU after 30 April 2023 with the intention of selling them.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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