Issue with Registering a UK-built Re-imported Vehicle
Discussion
Evening All.
I haven't found anything in a search that quite seems to cover this.
It's a long-running saga involving the son-in-law that I'm trying to help resolve.
Short story is that 18 months ago he bought a 1981 Land Rover 110 Stage 1 V8 that had been registered as new in the Netherlands, the re-registered in France, and then, at some point, brought back to the UK, but never registered.
After he bought it, when the SIL tried to register it, DVLA told him he had to go through the NOVA process/form.
I've had a look at the form and - although there is a bit for the 'owner' to complete - it seems to me that process relates to importantion and and duty potentially due on it. As he did not import, nor was it imported for him, it seems that the advice he has been given is not accurate (I accept that someone need to do this, but logically, it has to be the person/company that imported it).
Any suggestions (other than telling the SIL that he shouldn't have bought it) re next steps?
I haven't found anything in a search that quite seems to cover this.
It's a long-running saga involving the son-in-law that I'm trying to help resolve.
Short story is that 18 months ago he bought a 1981 Land Rover 110 Stage 1 V8 that had been registered as new in the Netherlands, the re-registered in France, and then, at some point, brought back to the UK, but never registered.
After he bought it, when the SIL tried to register it, DVLA told him he had to go through the NOVA process/form.
I've had a look at the form and - although there is a bit for the 'owner' to complete - it seems to me that process relates to importantion and and duty potentially due on it. As he did not import, nor was it imported for him, it seems that the advice he has been given is not accurate (I accept that someone need to do this, but logically, it has to be the person/company that imported it).
Any suggestions (other than telling the SIL that he shouldn't have bought it) re next steps?
Edited by Madscanner on Wednesday 12th March 02:04
Speak to these guys, or any other customs clearance agents that specialize in vehicle imports:
https://penguin-shipping.co.uk/our-services/motor-...
To answer at least one of your questions though, even if a vehicle was once registered in the UK but then exported, it will be liable to all the same formalities (and fees and duties) as any other vehicle you import, if brought back into the UK.
https://penguin-shipping.co.uk/our-services/motor-...
To answer at least one of your questions though, even if a vehicle was once registered in the UK but then exported, it will be liable to all the same formalities (and fees and duties) as any other vehicle you import, if brought back into the UK.
Edited by markjmd on Tuesday 11th March 23:31
so it's never been registered in uk? problem, it's now being imported.
get help with nova.
I've used https://mycarimport.co.uk
get help with nova.
I've used https://mycarimport.co.uk
I had this problem, albeit many years ago.
A suggestion is to get an MOT on the chassis number, get a certificate from British Motor Industry Heritage Trust, get insurance - then apply to pay VED. Don't say anything about importation - if SIL didn't import it then how would know anything?
DVLA should issue an age related plate and treat it like an 81 car.
Complete the NOVA with whatever information available.
I guess this is the main issue as the current owner doesn't have either the information, accurate dates or receipts relating to the import?
It was originally built in the UK and it's over 10 years old so the Tax / Duty Liability is minimal.
It won't have a CoC due to age (they do make life easier) so will need an IVA to get registered.
It is all relatively straightforward, it's just the agencies and paperwork that make it difficult.
I guess this is the main issue as the current owner doesn't have either the information, accurate dates or receipts relating to the import?
It was originally built in the UK and it's over 10 years old so the Tax / Duty Liability is minimal.
It won't have a CoC due to age (they do make life easier) so will need an IVA to get registered.
It is all relatively straightforward, it's just the agencies and paperwork that make it difficult.
I have looked at the initial guidance the NOVA process (https://www.gov.uk/importing-vehicles-into-the-uk/telling-hmrc) - it seems to indicate that this is the process for importing a car.
Somewhat more helpful is the VAT NOVA 1 form at https://www.google.com/search?client=firefox-b-d&a... which says to use the form if "you have purchased a vehicle in the UK which is unregistered..."
It also says that "all relevant boxes must be completed" so I had a look through.
Part 1A - Notifier - not relevant
Part 1B - Purchaser or Owner (with requirement to provide a cover letter if the owner is not the importer)
Part 2 - Supplier - not relevant (as the owner is not importing the vehicle)
Part 3 - Leasing arrangments - not relevant
Part 4 - Vehicle information - partially relevant (owner only knows half the answers to the questions)
Part 5 - Vehicle specification - not relevant (as the owner was not the importer) but ironic as all of this information is available
Part 6 - VAT Registered - not relevant (as the owner is not VAT registered)
Part 7A - Declaration - relevant
Part 7B - Declaration - not relevant (as the owner is not an agent for a VAT registered business).
Looking at all that, pedantically, it should take about 4 minutes to complete a form that will tell HMRC almost nothing and, most likely, be sent back as incomplete.
I think SiL needs to shift himself and call the HMRC VAT Helpline number listed...
Somewhat more helpful is the VAT NOVA 1 form at https://www.google.com/search?client=firefox-b-d&a... which says to use the form if "you have purchased a vehicle in the UK which is unregistered..."
It also says that "all relevant boxes must be completed" so I had a look through.
Part 1A - Notifier - not relevant
Part 1B - Purchaser or Owner (with requirement to provide a cover letter if the owner is not the importer)
Part 2 - Supplier - not relevant (as the owner is not importing the vehicle)
Part 3 - Leasing arrangments - not relevant
Part 4 - Vehicle information - partially relevant (owner only knows half the answers to the questions)
Part 5 - Vehicle specification - not relevant (as the owner was not the importer) but ironic as all of this information is available
Part 6 - VAT Registered - not relevant (as the owner is not VAT registered)
Part 7A - Declaration - relevant
Part 7B - Declaration - not relevant (as the owner is not an agent for a VAT registered business).
Looking at all that, pedantically, it should take about 4 minutes to complete a form that will tell HMRC almost nothing and, most likely, be sent back as incomplete.
I think SiL needs to shift himself and call the HMRC VAT Helpline number listed...
Madscanner said:
Evening All.
I haven't found anything in a search that quite seems to cover this.
It's a long-running saga involving the son-in-law that I'm trying to help resolve.
Short story is that 18 months ago he bought a 1981 Land Rover 110 Stage 1 V8 that had been registered as new in the Netherlands, the re-registered in France, and then, at some point, brought back to the UK, but never registered.
After he bought it, when the SIL tried to register it, DVLA told him he had to go through the NOVA process/form.
I've had a look at the form and - although there is a bit for the 'owner' to complete - it seems to me that process relates to importantion and and duty potentially due on it. As he did not import, nor was it imported for him, it seems that the advice he has been given is not accurate (I accept that someone need to do this, but logically, it has to be the person/company that imported it).
Any suggestions (other than telling the SIL that he shouldn't have bought it) re next steps?
You need to contact PTU Support (HMRC) in Northern Ireland. ptu.support@hmrc.gov.ukI haven't found anything in a search that quite seems to cover this.
It's a long-running saga involving the son-in-law that I'm trying to help resolve.
Short story is that 18 months ago he bought a 1981 Land Rover 110 Stage 1 V8 that had been registered as new in the Netherlands, the re-registered in France, and then, at some point, brought back to the UK, but never registered.
After he bought it, when the SIL tried to register it, DVLA told him he had to go through the NOVA process/form.
I've had a look at the form and - although there is a bit for the 'owner' to complete - it seems to me that process relates to importantion and and duty potentially due on it. As he did not import, nor was it imported for him, it seems that the advice he has been given is not accurate (I accept that someone need to do this, but logically, it has to be the person/company that imported it).
Any suggestions (other than telling the SIL that he shouldn't have bought it) re next steps?
Edited by Madscanner on Wednesday 12th March 02:04
This is not uncommon.
Explain what has happened; that you have bought a previously imported car, and been left in this predicament.
They will get you to complete a NOVA Aquisition form & make a decision.
They did this with me & simply sent me a NOVA number.
Job done.
There is a phone number out there, Google it.
They are really helpful.
T70RPM said:
You need to contact PTU Support (HMRC) in Northern Ireland. ptu.support@hmrc.gov.uk
This is not uncommon.
Explain what has happened; that you have bought a previously imported car, and been left in this predicament.
They will get you to complete a NOVA Aquisition form & make a decision.
They did this with me & simply sent me a NOVA number.
Job done.
There is a phone number out there, Google it.
They are really helpful.
Hi - Many ThanksThis is not uncommon.
Explain what has happened; that you have bought a previously imported car, and been left in this predicament.
They will get you to complete a NOVA Aquisition form & make a decision.
They did this with me & simply sent me a NOVA number.
Job done.
There is a phone number out there, Google it.
They are really helpful.
I have passed on your advice to the SiL, and will report back when he gets his finger out (TBF, he is doing a lot of work on the old house they are moving into this month, so it might be a while before he can shift target).
Here's a similar one.
Buying a car registered in Asia that is over 10 years old (by a few months). Built and shipped to Asia by the British manufacturer (UK CoI - Country of Origin) and the spec is identical to a UK spec version except it has different maps on the satnav. The export sale would have been VAT exempt in the UK.
Local VAT and duty were paid in the destination country and the car has been registered there for 10 years.
Its never been registered in the UK. I am buying it as a tax free export.
I agree I need to pay VAT on import, but surely as it has a UK CoI can duty really be charged?
Please help me find arguments to challenge paying duty as this is a very expensive car and the 10% rate is a 5 figure sum.
Buying a car registered in Asia that is over 10 years old (by a few months). Built and shipped to Asia by the British manufacturer (UK CoI - Country of Origin) and the spec is identical to a UK spec version except it has different maps on the satnav. The export sale would have been VAT exempt in the UK.
Local VAT and duty were paid in the destination country and the car has been registered there for 10 years.
Its never been registered in the UK. I am buying it as a tax free export.
I agree I need to pay VAT on import, but surely as it has a UK CoI can duty really be charged?
Please help me find arguments to challenge paying duty as this is a very expensive car and the 10% rate is a 5 figure sum.
If i remember correctly, a vehicle that was bought for your personal use, and was bought as secondhand then there should not be any duty/vat to pay on it, as long as you were out of the country for at least a 12 month period and you have owned the vehicle for at least 12 months in the country you were in, but it is quite awhile since i last did that.
From the HMRC site:
(If you imported the vehicle to England, Scotland or Wales from outside the UK
Why you imported it What you pay
You re moving to the UK with your vehicle No VAT or customs duty if you qualify for relief
You re returning an exported vehicle to the UK No VAT or customs duty if you qualify for relief)
From the HMRC site:
(If you imported the vehicle to England, Scotland or Wales from outside the UK
Why you imported it What you pay
You re moving to the UK with your vehicle No VAT or customs duty if you qualify for relief
You re returning an exported vehicle to the UK No VAT or customs duty if you qualify for relief)
AIUI, 10 years old gets you out of type approval.
Being built in the UK I don't believe has any bearing on duty being due.
There can be exemptions for a vehicle that you used while living abroad.
There are a few companies who import motorcycles, including British, from the US regularly. I believe they pay duty, maybe they'd tell you?
Being built in the UK I don't believe has any bearing on duty being due.
There can be exemptions for a vehicle that you used while living abroad.
There are a few companies who import motorcycles, including British, from the US regularly. I believe they pay duty, maybe they'd tell you?
markjmd said:
Speak to these guys, or any other customs clearance agents that specialize in vehicle imports:
https://penguin-shipping.co.uk/our-services/motor-...
To answer at least one of your questions though, even if a vehicle was once registered in the UK but then exported, it will be liable to all the same formalities (and fees and duties) as any other vehicle you import, if brought back into the UK.
Not quite correct but the OP isn't clear, I think he thinks British built and in Britain. https://penguin-shipping.co.uk/our-services/motor-...
To answer at least one of your questions though, even if a vehicle was once registered in the UK but then exported, it will be liable to all the same formalities (and fees and duties) as any other vehicle you import, if brought back into the UK.
Edited by markjmd on Tuesday 11th March 23:31
If the vehicle was registered new in the UK all duties have been paid, but you have to go through the formalities still and pay for registration.
Doesitdrive said:
darreni said:
You ll still need to pay the duty and vat.
Have you done it? You don't. If not, then you will be liable, even if the vehicle was previously registered and vat paid in the uk prior to export.
darreni said:
Yes. If the car has been registered in your name for six months prior to import, and you are relocating to the uk and bringing the car with you, there Is no duty or vat to pay.
If not, then you will be liable, even if the vehicle was previously registered and vat paid in the uk prior to export.
That's what has just happened with mineIf not, then you will be liable, even if the vehicle was previously registered and vat paid in the uk prior to export.
Originally a UK car, exported to Norway in the 80s
I imported it back to the UK and had to pay vat. Would have had to pay vat if it was less than 30 years old
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