Commentary

V16.1006 New means of transport: revised Form VAT 411

Part V16 Forms and other HMRC material

V16.1006 New means of transport: revised Form VAT 411

V16.1006 New means of transport: revised Form VAT 411

Information Sheet 18/12, December 2012

This information sheet should be read in conjunction with Notice 728 “New means of transport” (Part V8).

Introduction

This information sheet advises that with effect from 1 January 2013 a revised Form VAT 411 is being published. The Form VAT 411 is prescribed in tertiary legislation set out in Notice 728, Section 11.

Background

VAT is due on a new vehicle, boat or plane in the EU member state of destination if it falls within the definition of a new means of transport and it is sold to a customer who

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