Who should complete a notification to HM Revenue and Customs (HMRC)?
You must notify HMRC if you are a:
- VAT registered business, a non VAT registered business or a private individual bringing a land vehicle into the UK that you have purchased from within the European Union (EU)
- VAT registered business bringing a land vehicle into the UK that you have purchased from outside the EU
- person or agent making a notification on behalf of any of the above
- VAT registered business who leases a vehicle from another VAT registered business within the EU where the lease includes an option to purchase the vehicle
You are not required to notify HMRC if you are a:
- private individual or a non VAT registered business importing vehicles purchased outside the EU
- visitor to the UK on holiday
- on a short-term secondment
- student on a recognised course
- VAT registered business approved to use the DVLA Automated First Registration and Licensing (AFRaL) scheme either electronically or on paper using forms V55(1) or V55(2)
- VAT registered businesses bringing a land vehicle into the UK on a temporary basis from outside the EU
