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HMRC internal manual

VAT Civil Penalties

HM Revenue & Customs
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New Means of Transport: Why a penalty arises: Completion and submission of Form VAT 411

Please note: the Section 67 VATA 1994 penalty has been replaced by the Failure to Notify penalty introduced by Schedule 41 Finance Act 2008.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.

The customer completes and signs the declaration on Form VAT 411, stating their intention to remove it from the UK and pay any VAT due in the Member State of destination.

The Form VAT 411 is made up of an original (top) and 3 copies

  • Original (top) - sent to Personal Transport Unit (PTU), Dover within 42 days from the end of the calendar quarter in which the sale occur.
  • 1st copy - given to the customer.
  • 2nd copy - retained by trader.
  • 3rd copy - attached to any application for registration for road use.