An Operating Lease is perhaps the simplest way to obtain a vehicle, where the vehicle is hired to you for a fixed period.
Monthly rentals are based on the difference between the price of the vehicle at the start of the agreement and its projected residual value, plus finance charged. Therefore only a proportion of the vehicle's value is being repaid which avoids any large initial outlay and reduces the monthly rental.
At the end of the lease period the vehicle is simply returned, freeing you from any further obligations apart from any excess mileage or damage charges, if applicable. Repayments are subject to VAT
The Benefits of Operating Lease