HMRC definition of “new”

[DSLiverpool]

Before I look a dhead can I check

A pre reg zero miles car is classed as new for tax purposes by HMRC -

Did I dream this or is it fact?

[PRO 5T]

Pre-regiestered no, not new.

Registered by the selling dealer as a "demonstrator" with mileage added for "demonstration purposes", yes new.

[DSLiverpool]

PRO 5T said:

Pre-regiestered no, not new.

Registered by the selling dealer as a "demonstrator" with mileage added for "demonstration purposes", yes new.

Yes number 2 had to wait 3 months