The Notification of Vehicle Arrivals (NOVA) is an online notification system for vehicles entering the country for permanent use on UK roads. 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. Until this is done it will not be possible to register or licence a vehicle with the DVLA or DVA. A penalty system applies to late notifications.

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 is to submit the notification online, there is also a paper form (VAT NOVA1) that can be used. HMRC’s guidance on using the scheme has recently been updated.

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