Revenue and Customs Brief 1 (2022): reviewing how to claim VAT when charging electric vehicles for business purposes
This brief informs businesses that HMRC is reviewing how VAT is claimed on the cost of charging electric vehicles and how to account for VAT on any private use.
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▤ Verbatim text from source document
The brief explains that HMRC is reviewing how VAT is claimed for the cost of charging electric vehicles that are used for business purposes and how to account for VAT for any private use.