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Useful Cyprus Information Cyprus Government Websites Currency Converter Cyprus Property News Limassol Marina CyprusNewsReport.comPaying VAT if you import a personal vehicle into the UK
When you import a motor vehicle into the UK you must normally pay VAT. You won't have to pay if you are moving from another country to the UK on a permanent basis, or the vehicle is not new and VAT has already been paid.
Importing your vehicle from another EU country to the UK
You must pay VAT when you import a new motor vehicle into the UK from another EU (European Union) country.
A motor vehicle is classed as new if it first entered into service in the past six months and has been driven less than 6,000 kilometres.
How to notify HM Revenue & Customs (HMRC)
You must notify HMRC within seven calendar days of whichever is the later of:
- when the vehicle arrived in the UK
- when you bought the vehicle
You may have to pay a fine if you don't notify HMRC within seven days.
You must provide the notification on form VAT 415, and you must include a copy of the final purchase invoice showing the chassis number and the price paid. If you're registered for VAT, you should use form VAT 414. If your vehicle arrives before or after you, you must also fill in and sign form C384.
You should send your forms to:
HM Revenue & Customs
Personal Transport Unit
Building 22
Priory Court
St Johns Road
Dover
CT17 9SH
Telephone: 01304 664171, open 9.00 am to 4.00 pm
Alternatively, you can hand it in to your local Driver Vehicle Licensing Agency (DVLA) office when you register your vehicle. They'll forward it to HMRC.
What you have to pay
You have to pay VAT on all of these items:
- the vehicle
- any accessories bought with the vehicle
- any delivery or incidental charges made by your supplier
HMRC will work out how much VAT you have to pay and send you a demand (bill) for payment. You must pay within 30 days of the date on which the demand was issued.
If you don't pay on time, you might have to pay a fine as well as the VAT.
Second-hand vehicles and temporary visits
If you're importing a second-hand vehicle, you don't have to pay VAT - as long as you paid VAT in another EU country when you bought it.
If you normally live in another country in the EU and bring a vehicle with you on a temporary visit to the UK, you don't need to notify HMRC - or pay any VAT.
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