Commentary

V5.272 EU sales statements—new means of transport

Part V5 Compliance, enforcement and appeals

V5.272 EU sales statements—new means of transport

V5.272 EU sales statements—new means of transport

A taxable person who in any quarter makes a supply of a new means of transport (see V1.294 for the definition of 'new means of transport') to a person for the purpose of acquisition (see V3.361 for acquisitions in another member state) by him in another member state must submit to HMRC a statement for the period of a quarter in which the supply occurs no later than 42 days after the end of that period1.

The statement is made in the form specified in a notice published by HMRC containing the particulars and

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