VAT: new means of transport - removal from the UK to another member state of the EC (VAT411)
Use form VAT411 when a new means of transport is sold in the UK for removal to another EU state and the purchaser is not registered for VAT.
Ref: VAT411 PDF, 639KB, 8 pages
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Use form VAT411 if you buy or sell in the UK a new - not previously used or owned - motor transport (including cars, boats and aircraft) that will be removed by the buyer to another EU state within 2 months, and the buyer is not registered for VAT. VAT411 is a declaration that the buyer is not liable for VAT in the UK but will pay the VAT due in the destination state.
Related forms and guidance
Notice 728 - New Means of Transport
Use this notice for information on how VAT applies to new means of transport.
How VAT applies if you import or export a personal vehicle
Use this guide to find out when and how you may need to make a Notification of Vehicle Arrivals or fill out a form VAT 411 or VAT 415 when importing or exporting a personal vehicle.
VAT: new motorised land vehicle purchase by EC VAT registered enterprises only (VAT411A)
Use form 411A when a new motorised land vehicle is sold to an enterprise registered for VAT in another EU country and it will be used on UK roads before leaving the UK.