In this section:
This guide gives you the payment options and deadlines for paying the VAT due on any vehicles you bring permanently into the UK if you're not registered for VAT. You could be a business that's not registered for VAT or a private individual.
If you're a VAT-registered business and want to know how to pay please see the 'More useful links' section at the end of this page.
On this page:
You are responsible for making a Notification of Vehicle Arrivals (NOVA) and paying any VAT due.
You can notify HM Revenue & Customs (HMRC) using the NOVA online service or by completing a form VAT NOVA1. If you use the:
You should pay the VAT as soon as HMRC tell you how much you owe.
You will not be able to register and license your vehicle with the Driver and Vehicle Licensing Agency (DVLA), or the Driver and Vehicle Agency (DVA) in Northern Ireland until you have paid any VAT due.
You must notify HMRC within 14 days of the vehicle arriving in the UK. If you don't you will receive a late notification penalty of £5 for each day late.
If HMRC tell you that you owe a penalty you pay it in the same way as you pay the VAT.
When you make your payment to HMRC it is important that you use the right reference number. This makes sure your payment reaches your account and will not delay HMRC confirming your payment.
To pay the VAT due you will need to use your NOVA reference number. You can find this:
It's made up of 13 characters. For example:
When you give your NOVA reference please show the reference without any gaps between the characters. Otherwise it could lead to delays in updating your account.
You can use your bank or building society services to pay by:
To make your NOVA payment using any of these methods you'll need to set up the payment details with your bank. You'll need to give them:
This is a service that has been introduced by the banking industry for sending online or telephone banking payments on the same or next day, providing the value of the payment does not exceed the value limit set by the sending bank.
HMRC recommends that you make your payment using one of the other methods covered in the guide as its more efficient and secure than sending payment by post. You'll also receive confirmation from HMRC that you have paid the VAT due quicker.
If you pay by cheque it will take up to 10 working days for your payment to reach HMRC's account. This will delay you being able to register and license the vehicle with either the DVLA or DVA.
If, exceptionally, you need to pay by cheque please:
HM Revenue & Customs
Personal Transport Unit
St Johns Road