Motor vehicles: acquisition of a new means of transport (NMT)
Acquisitions of a NMT (please refer to Public Notice 728 for definition of NMT) from other EU Member States can be made by entitled missions and entitled individuals free of VAT using Form C426 and VAT 415. Notification of a motor vehicle to HMRC must be made within seven days of its arrival in the UK or its acquisition, whichever is the later. Failure to do so may result in a financial penalty.
The C426 form is a three part form:
Part 1 and 2 of the completed C426 form must be authorised by the Head of the Mission and forwarded to the FCO for authorisation. The FCO will forward Part 1 to the Personal Transport Unit (PTU) to file pending receipt of Part 3 of the form.
Part 2 of the completed C426 form should be retained by the FCO.
Part 3 of the completed C426 form should be forwarded by the mission with the completed VAT 415 to the PTU at:
Personal Transport Unit, HM Revenue & Customs, Building 22, Priory Court, St Johns Road, Dover, Kent CT17 9SH.
The PTU should ensure that:
- Part 1 and 3 of Form C426 has been completed correctly by the applicant.
- Part 1 of the C426 is authorised by the FCO and a release number quoted on the reverse of the form. If an appropriate authorisation and release number is not provided the form should be returned to the mission.
- The VAT 415 is completed correctly.
- The Form C426 copy 1 is to be retained with the notification.
For the import of vehicles that are not a NMT, the same procedure as above should be followed, but VAT 414 should be completed.