Business tax – form

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.



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.

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.