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Second-hand motor vehicle payment scheme guidance updates

Jun 12, 2023

From 1 May 2023, the new VAT related payment scheme for certain second-hand cars came into operation. HMRC has recently updated guidance for the scheme which now provides guidance for EU businesses on how to claim a payment if they do not have a business establishment in the UK.

EU businesses can make their claim directly to HMRC from 1 August. They can prepare to make their first claim by:-

  • appointing someone to deal with a claim on their behalf; or
  • requesting access to the HMRC Secure Data Exchange Service to submit a claim electronically.

The guidance pages relevant to this are as follows:-

  • 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;
  • Submit a claim using the second-hand motor vehicle payment scheme if you do not have a UK business establishment; and
  • Appoint someone to deal with VAT-related payments using the second-hand motor vehicle payment scheme.

Other guidance pages relevant to the scheme are:-

  • Check which records to keep for second-hand vehicles you export to the EU for resale;
  • Sales of second-hand motor vehicles in Northern Ireland;
  • Claim a VAT-related payment if you buy second-hand motor vehicles in Great Britain and export them to the EU for resale;
  • Check which records to keep for second-hand vehicles you move to Northern Ireland for resale; and
  • Claim a VAT-related payment if you buy second-hand motor vehicles in Great Britain and move them to Northern Ireland for resale.

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