Search all content on GOV.UK

Wreck and salvage laws, the role of the Receiver of the Wreck, wreck owners and salvors and how to report wreck material.

• Updated: 30 January 2018

Steps you must follow when importing vehicles into the UK, including making an import declaration, paying VAT and duty and telling HMRC using the NOVA service.

• How to import a vehicle

  You must complete certain steps when bringing a vehicle permanently into…

• Making an import declaration

  You usually need to make an import declaration if you’re bringing a…

• Telling HMRC

  You have 14 days to tell HM Revenue and Customs (HMRC) after you bring a…

• Paying VAT and customs duty

  You may need to pay VAT and customs duty when you import a vehicle. VAT is…

• Getting vehicle approval

  Get vehicle approval to show that your imported vehicle meets…

• Registering an imported vehicle

  You must register your vehicle with DVLA if you’re bringing it into the UK…

• Bringing a vehicle back to the UK

  You must register a vehicle when you reimport it to the UK if it has been:…

• Temporary imports

  You can usually use a vehicle with foreign number plates without…

• Pay VAT on vehicle imports to Northern Ireland from the EU

  You need to pay HM Revenue and Customs (HMRC) before you can register a…

• Importing a damaged or salvaged vehicle

  If your vehicle has been damaged or salvaged, DVLA may: give your vehicle…

• Updated: 18 March 2016

Report wreck material to the Receiver of Wreck - what counts as wreck material, fines and deadline

How to apply for the class of title to a registered estate to be upgraded (practice guide 42).

• Updated: 6 October 2025

Form OS2: official search with priority by a purchaser against part of the land in a registered title or pending first registration application.

• Updated: 2 October 2015

How to buy or acquire the assets of a dissolved company - how and when you can claim money or property, who to contact and the forms you need

Applying for first registration of land where the title deeds have been lost or destroyed (practice guide 2).

• Updated: 19 December 2023

How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.

• Updated: 27 January 2026