The Driver and Vehicle Licensing Authority (DVLA) holds
information about motor vehicles, registrations and licences. Under
the provisions of Section 18A of the TMA 1970 HMRC can obtain such
information from them, free of charge, using form VQ4 (obtainable
from the DVLA).
Information from the DVLA is subject to the provisions of the
Data Protection Act 1998 and the availability to HMRC is made under
the provisions of that Act for collection and assessing purposes
only. All information requests are subject to an audit.
When completing form VQ4