Notifying HM Revenue & Customs About Vehicles Brought into the UK - New Online System Replaces Paper Forms

From 15 April 2013, new or used vehicles brought into the UK from abroad for permanent use on UK roads have to be notified to HM Revenue & Customs (HMRC) within 14 days.

A new online system called Notification of Vehicle Arrivals (NOVA) supports this change and is available from this date. This will ensure any VAT due is accounted for before the vehicle can be registered through the Driver and Vehicle Licensing Agency (DVLA) or the Driver and Vehicle Agency (DVA) for vehicles registered in Northern Ireland.

You will not be able to register a vehicle with these agencies until you have made a notification using the NOVA system and received confirmation from HMRC that your notification has been processed.

NOVA replaces HMRC's paper forms VAT414, VAT415, C&E386, C&E388 and C&E389 - used as part of the registration application to the DVLA/DVA. These forms will not be accepted by the DVLA/DVA after 14 April 2013.

Those covered by DVLA's Automated First Registration and Licensing (AFRaL) system will not be affected by this change.

You can find more information about NOVA on our website, go to Notifying HMRC and paying VAT on vehicles brought into the UK.

Machine Games\Duty

Machine Games Duty (MGD) started on 1 February 2013. MGD replaces both Amusement Machine Licence Duty (AMLD) - an annual charge for making a gaming machine available for play - and standard-rate VAT on net takings. It is payable where customers pay to play a game on a machine in the hope of winning a cash prize that is greater than the cost to play.

If you are responsible for premises where machine games were available for play at 1 February 2013 you should have applied for registration by 11 January 2013. If you haven't yet applied for registration, you must do it now.

Businesses that are liable to pay MGD are required to keep appropriate records, file returns and make payments.

For more information about MGD and how to register, go to Machine Games Duty.

New and revised VAT Notices

November 2012

700/41 - Late registration penalty

700/42 - Misdeclaration penalty and repeated misdeclaration

701/57 - Health professionals and pharmaceutical products

December 2012

700/9 - Transfer of business as a going concern

January 2013

700/17 - Funded pension schemes

701/21 - Gold

701/49 - Finance

727/3 - Retail schemes: how to work the Point of Sale Scheme

727/4 - Retail schemes: how to work the Apportionment Scheme

727/5 - Retail schemes: how to work the Direct Calculations Schemes

February 2013

702/7 - Import VAT relief for goods supplied onward to another country in the EC

New VAT Information Sheets and Revenue & Customs Briefs

Go to VAT news, Notices, forms and reference materials

Your Rights and Obligations

Your Charter explains what you can expect from us and what we expect from you. For more information go to Your Charter.

For Advice About VAT Online

Go to Online VAT Returns.

We have a range of services for people with disabilities, including guidance in Braille, audio and large print. Most of our forms are also available in large print. Please contact us on any of our phone helplines if you need these services.

These notes are for guidance only and reflect the position at the time of writing. They do not affect any right of appeal.

HMRC Digital Service February 2013 © Crown copyright 2013

Source: HMRC. www.hmrc.gov.uk. Copyright Acknowledged.