Use form VAT415 if you are not registerable for VAT in the UK and you have purchased a new means of transport in another EU state and brought it to the UK.
Ref: VAT415 https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Vat_iForms/1.0/VAT415&template=VAT415.xdp
Use form VAT415 if you are a private individual or a business or legal entity which is not registerable for VAT in the UK and you have purchased a new - not previously used or owned - means of transport (boats and aircraft) in another EU state and brought it to the UK.
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Help and guidance relating to this form
VAT Notice 728 - new means of transport
Use this notice for information on how VAT applies to new means of transport.