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HMRC internal manual

VAT New Means of Transport

From
HM Revenue & Customs
Updated
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Purchasing a new means of transport in the UK for removal to another member-state: new means of transport before removal

Use of new means of transport prior to removal

New means of transport supplied for removal must be removed from the UK within 2 months of the date of supply (see VATNMT4050 above).

If the new means of transport is a vehicle that is to be driven on UK roads prior to, or in the course of, removal, it must be licensed and registered for road use by the DVLA. Vehicle registration applications made in respect of vehicles that have been purchased in the UK for removal must be supported by a form:

  • form VAT 411 copy 3 (see VATNMT4150) if the purchaser is an unregistered person; or
  • form VAT 411A if the purchaser is registered in another member-state. (Form VAT 411A is a joint purchaser/supplier declaration, the sole function of which is to identify a vehicle as tax-free for vehicle registration purposes.)

The DVLA local office will issue a pink log book and special registration mark (see VATNMT3500), for all vehicles not already registered which will identify the vehicle as having been supplied tax-free for removal and the month and year in which the mark was issued; but see New means of transport in the UK for more than two months below.

New means of transport in the UK for more than 2 months

Sightings of export registration marks (see VATNMT3500) are an important part of the departmental control of the vehicles supplied in the UK. All sightings of vehicles bearing the above registration type which show that the vehicle is out of time (that show that more than two months have elapsed since the registration mark was allocated) should be reported to the PTU . The reports should detail the registration mark, date, time, location, and a full description of the vehicle. The PTU will advise local staff of any vehicles for which further investigation/action is required.

Failure to remove a new means of transport

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)