In this section:
If you bring a new or used motor vehicle permanently into the UK from abroad you must tell HM Revenue & Customs (HMRC) using the Notification of Vehicle Arrivals (NOVA) service. You must account for or pay any VAT due.
How you account for or pay the VAT due depends on whether you are a VAT-registered business, a business not registered for VAT or a private individual.
If your business is registered for VAT then you must account for and pay the VAT due on your next VAT Return.
If your business is not VAT-registered or you are not in business you do not need to register for VAT. You should pay the VAT as soon as HMRC tell you how much you owe.
If you do not notify HMRC within 14 days of the vehicle arriving in the UK you will receive a late notification penalty at the rate of £5 for each day late.
If HMRC tell you that you owe a penalty you can use the same payment options you used to pay the VAT. If you're a VAT registered business you cannot use HMRC's online debit or credit card service BillPay to pay your penalty.