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
