Businesses bringing vehicles into the United Kingdom from abroad

Since 15 April 2013 new and used land vehicles (including off-road vehicles) brought permanently into the UK from abroad have to be notified to HMRC within 14 days of arrival. Please note that any VAT due needs to be paid or accounted for on the next return. An online system called 'Notification of Vehicle Arrivals' (NOVA) was introduced to support this change. NOVA replaced a number of HMRC VAT and Customs paper forms.

In summer 2014 HMRC plan to introduce improvements that will make it quicker and easier for VAT registered businesses to notify up to 100 vehicles at the same time using the NOVA online service. These include:

  • the introduction of a new simple downloadable spreadsheet that you can use to enter the notification details for multiple vehicles, which you can then upload directly onto your NOVA online submission
  • a new 'Multiplication button' (within the NOVA online service) which you can use to auto-repeat an existing entry to enter the details for a number of identical vehicles quickly, without having to repeat the same information


Therefore, if any of your client’s bring vehicles into the UK from abroad, they should account for any VAT due via HMRC’s online service.

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