Commentary

RCB/12/14 Notification of Vehicle Arrivals (NOVA): change of intention of the use of a vehicle after the vehicle arrives in the UK

Part V16 Forms and other HMRC material

RCB/12/14 Notification of Vehicle Arrivals (NOVA): change of intention of the use of a vehicle after the vehicle arrives in the UK

RCB/12/14 Notification of Vehicle Arrivals (NOVA): change of intention of the use of a vehicle after the vehicle arrives in the UK

Revenue & Customs Brief, Issue 12. 28 March 2014

Purpose of this Brief

This brief explains changes to the rules regarding the notification to HM Revenue & Customs (HMRC) of vehicles arriving in the UK where the intention of the ultimate use of a vehicle changes after the vehicle has entered the UK. The rule changes are to prevent penalties for late notification being generated where there is such change of intention.

The changes will also allow the use of the online notification system rather than the paper form.

These new rules will be introduced from 1 April 2014.

Who needs to read this?

  1.  

    —     VAT registered businesses authorised to register vehicles through the DVLA secure registration scheme (SRS) using form V55/1 or V55/2 or the web-based equivalent Automatic First Registration and Licensing (AFRL) system

  2.  

    —     anyone who brings a vehicle into the UK with the intention that the vehicle will not remain in the UK for longer than six months.

Background

Change of

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