Helping you make the right move

Tax consequences of importing vehicle into the UK

Source: HM Revenue & Customs | | 06/02/2018

The Notification of Vehicle Arrivals (NOVA) is an online notification system for vehicles entering the country for permanent use on UK roads. There is a separate process for personal imports from outside the EU and for the temporary importations of a motor vehicle.

Under the system anyone who brings a vehicle into the UK is required to notify HMRC within 14 days and any VAT due will have to be paid or accounted for. It is sometime possible to claim relief from VAT and duty if you are moving to the UK or returning a vehicle that had been exported from the UK. There are penalties for failing to notify HMRC within the required timeframe.

In order to make a notification to HMRC about a vehicle the following information will be required:

  • The make, model, engine size and body type of your vehicle
  • The Vehicle Identification Number (VIN)
  • The existing registration number of the vehicle (if applicable)
  • The value of the vehicle
  • Mileage details

Whilst the easiest way to bring a vehicle into the UK will be by submitting the notification online there is also a paper form (VAT NOVA1) that can be used.

Planning note

The application needs to be processed by HMRC before it becomes possible to register or licence a vehicle with the DVLA.



 

Latest News

Automatic enrolment for the self-employed?
08/01/2019 - More...
The government has confirmed that they are to examine a number of different approaches to help encourage the

New 'global' pound coin
08/01/2019 - More...
HM Treasury has confirmed that the £1 coin will be going global. This announcement means that the UK’s Overseas

Check if your Holiday let property is qualifying
08/01/2019 - More...
The Furnished Holiday Let (FHL) rules, allow holiday lettings of properties that meet certain conditions to be treated

Search News


Newsletter

With our newsletter, you automatically receive our latest news by e-mail and get access to the archive including advanced search options!

» Sign up for the Newsletter
» Login