In a change to the vehicle import rules, vehicles entering the country for permanent use on UK roads will now have to be notified to HMRC within 14 days and any VAT due paid or accounted for. Until this new process is complete, it will not be possible to register or licence a vehicle with the DVLA.
The quickest and easiest way to make any notification is through a new online system called Notification of Vehicle Arrivals (NOVA). There is immediate HMRC acknowledgement when making an online notification as well as a calculation of any VAT due. Up to 50 vehicles can be logged in one submission.
You can also make your notification by completing a paper form (VAT NOVA1) and returning it to HMRC.
Please note that this does NOT apply to vehicles registered on the DVLA “Secure scheme” (AFRL, V55/1,2, or V55/4 with V55/1 attached)
Find out more at hmrc.gov.uk/nova