Tax consequences of importing vehicle into the UK

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.

Posted in HMRC notices

Exeter Accountant MJ Smith & Co

Celebrating 25 years of excellence.

Free 1st Meeting
Fixed Fees
Free Support!

Find out more

Client Portal Login

Forgot Password?

Latest News

New guidance published for employers on setting dress codes and sex discrimination

Following a joint report ("High heels and workplace dress codes") published by the House of Commons Women and Equalities Committee …
Read More

Can a builder charge 5% VAT for their services?

Whilst the majority of businesses charge VAT at the standard rate of 20% there are a number of different VAT …
Read More

Pay and expenses for volunteers

There are many rewarding opportunities for volunteering available across the UK. It is a popular misconception that only young people …
Read More