What happens if I fail to notify HM Revenue and Customs (HMRC) or pay the VAT due?
Failure to notify within 14 days of the arrival of a land vehicle into the UK may result in a late notification penalty being applied - regardless of whether any VAT is due on the vehicle. If a penalty is due HMRC will confirm the amount due and how it has been calculated by sending a message to your customer communications area after the notification has been processed.
Please note: The notification and payment of any VAT due on a vehicle arriving in the UK must be made to HMRC before the vehicle can be registered and licensed with the DVLA/DVA.
