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HMRC internal manual

VAT Civil Penalties

New Means of Transport: Why a penalty arises: Legal responsibilities of the supplier of a new means of transport

Please note: the Section 67 VATA 1994 penalty has been replaced by the Failure to Notify penalty introduced by Schedule 41 Finance Act 2008. The Failure to Notify penalty applies to obligations to notify the acquisition of a new means of transport on or after 01/04/2010. The penalty under Section 67 VATA 1994 continues to apply where the obligation to notify the acquisition of a new means of transport occurs before 01/04/2010.

Please see the Compliance Handbook CH70000 for more information about the Failure to Notify penalty.

VAT registered traders who supply a tax-free vehicle for removal to another Member State must complete form VAT 411 within 42 days of the end of the quarter in which the supply was made.

Form VAT 411 is regarded as an EC Sales List and contains a declaration that the new means of transport will be removed from the UK within 2 months from the date of the supply.