HMRC: Frequently asked questions

Notification of Vehicle Arrivals (NOVA) FAQs

Who should complete a notification to HM Revenue and Customs (HMRC)?
Am I required to notify HM Revenue and Customs (HMRC) about leased vehicles that are brought into the UK?
When should a notification be made?
When will VAT be due?
How long will I need to wait before the vehicle can be registered with the DVLA/DVA?
If a road vehicle was purchased in good faith believing that any VAT due had been paid, am I (or is my client) liable to pay the VAT if it has not been accounted for?
What happens if I fail to notify HM Revenue and Customs (HMRC) or pay the VAT due?
What rate of exchange is used to calculate the VAT due?
What is classed as a 'car' and what do the details requested by NOVA refer to?
What is a Light Commercial Vehicle and what do the details requested by NOVA refer to?
What is a Heavy Commercial Vehicle and what do the details requested by NOVA refer to?
What is classed as a motorcycle, scooter or moped and what do the details requested by NOVA refer to?
What is a motor caravan and what do the details requested by NOVA refer to?
What is an agricultural tractor and what do the details requested by NOVA refer to?
What is a construction vehicle, plant and machinery and special purpose vehicle and what do the details requested by NOVA refer to?
Where can I find more information about the VAT reliefs available when purchasing an adapted motor vehicle?
How can I contact the Personal Transport Unit?
Where can I get more help and information about NOVA?

Please note: From 1 February the UK will no longer be a member of the EU and will enter a Transition Period that lasts until 31 December 2020. The UK will continue to apply existing rules on VAT during this period.