Bringing vehicles into the UK from abroad - the way to notify HMRC is changing
HM Revenue and Customs are making changes to take effect from 15 April 2013 with the introduction of the Notification of Vehicle Arrivals (NOVA) online system.
From 15 April 2013 a notification to HMRC is legally obliged within 14 days of new and used vehicles arriving in the UK. Any VAT due must be paid or accounted for before the vehicle can be registered and licensed by the Driver and Vehicle Licensing Agency (DVLA) or the Driver and Vehicle Agency (DVA - for vehicles registered in Northern Ireland).
To support this change HMRC are introducing a new online notification system called Notification of Vehicle Arrivals (NOVA). This will provide the DVLA/DVA with up to date information about the notification and will make sure they do not register any vehicle until any VAT due has been paid or accounted for.
You can find more information about NOVA on the HMRC website at www.hmrc.gov.uk/nova