V16.100 VAT Notes No 1 2013

VAT Notes

V16.100 VAT Notes No 1 2013

Notifying HM Revenue & Customs about vehicles brought into the UK – new online system replaces paper forms

From 15 April 2013, new or used vehicles brought into the UK from abroad for permanent use on UK roads have to be notified to HM Revenue & Customs (HMRC) within 14 days.

A new online system called Notification of Vehicle Arrivals (NOVA) supports this change and is available from this date. This will ensure any VAT due is accounted for before the vehicle can be registered through the Driver and Vehicle Licensing Agency (DVLA) or the Driver and Vehicle Agency (DVA) for vehicles registered in Northern Ireland.

You will not be able to register a vehicle with these agencies until you have made a notification

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial