HMRC extends the deadline for the Second-hand Motor Vehicle Payment Scheme in Northern Ireland

Published on: 26 October 2023

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Specialist Tax Regulatory Materials

Article summary

HMRC is extending the deadline for accounting for VAT on the sale of second-hand cars in Northern Ireland from 31 October 2023 to 30 April 2024.

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

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