NOVA – Notification of Vehicle Arrival

Pre UK BREXIT / Pre January 2021 imports

I have put this page together to aid people in NOVA questions.

Complete it online (If the NOVA is an import and not located or found in the UK).  You will need a HMRC User ID and password if using this option.

Download the paper version of the NOVA form and NOVA help sheet guide:

Introduction

How to get a NOVA letter for a Lambretta.  The Notification of Vehicle Arrivals (NOVA), system was introduced on the 15th April 2013, as a joint initiative between HMRC and the DVLA to combat fraud and is aimed at tackling VAT evasion on new vehicles, and vehicles brought permanently into the UK from another EU member state or from outside the EU.

If filling out the form manually and posting, they can be contacted at – HMRC Personal Transport unit  0300 3227071 or email them at ecsm.nchcars@hmrc.gov.uk .  You should wait around 15 to 20 working days before you contact them on the telephone for an update.

Note:  From Sep 2020 and due to COVID, the HMRC are currently offering a webchat via the following link https://www.tax.service.gov.uk/ask-hmrc/webchat/vat-enquiries

I have put this page together to aid people in NOVA questions.  If you have any NEGATIVE experience in this area, may I please ask you to let me know using the contact page, so that I may update the site and let other people know about any issues they may have had.  I have completed a number of NOVA applications and am aware of other peoples stories and excluding one, (Which the person would not let me know what the issues were), I have never heard of a negative story.

Summary of what’s needed:

  • Optional – Consider photo copying or scanning your completed NOVA form and any other information you send to the HMRC.
  • Download the paper version of the NOVA form and NOVA help sheet guide:
  • See the NOVA Example images page (left side menu) for screen shots on information required and what to put in your NOVA form.
  • Send a photo copy of the receipt of purchase and attach a copy to the NOVA form.
  • Send a covering letter detailing how you came about the Lambretta and it’s history.
  • Remember to input the sellers address in the NOVA form.
  • Not needed.  When I pick up my Lambrettas, I request a dating certificate straight away from the BLA and send a photo copy of my BLA dating certificate with my NOVA form.  This confirms the date, which if the HMRC was to question for VAT purposes, they can see that VAT had already been paid in the (If applicable) the EU country.  Pre BREXIT Indian; Vietnam and other non related EU countries required you to pay VAT for the import.
  • Send to the HMRC via recorded delivery
  • Wait up to four weeks before you call them for an update and on 0300-3227071  If you have difficulties with them answering the phone, consider emailing them at:   PTUtechnicalsupport@hmrc.gsi.gov.uk or ecsm.nchcars@hmrc.gov.uk 

NOVA – Point to note on mismatch of frame number:

If supplying a NOVA, ensure your NOVA / British Lambretta Archive and Frame number match.  If the NOVA is incorrect in any way, the DVLA registration will be rejected (See DVLA and Registration for further information in this area).  Frame VIN’s may be numbers only (For one of my LC models listed numbers only.  For example 12345.  All others Lambrettas listed the engine size, model and then the frame number.  For example 125LD*12345).  If your NOVA; BLA letter and V55 application letter do not match, DVLA will send you a letter and return all your documents and you will be asked to call the PTU (Public Transport Unit) and discuss updating the NOVA documentation.  I called the PTU for a mistake on one of mine and they updated my corrections required over the phone as I had completed the NOVA.  They also informed me that they do not resend NOVA’s and will ask you to resubmit to the DVLA again after they have carried out the correction required.

Note:  Speaking to the PTU, if you receive a NOVA from someone you have purchased the Lambretta from and there are issues, the PTU will not deal with or update the NOVA and you can not obtain a new NOVA from them.  You need to call them and discuss sending them proof of purchase for them to update their information.

Do I have to pay VAT on imports when completing my NOVA after we leave the EU?

The HMRC pointed out two bits of information to me:

Information below applies to PRE BREXIT IMPORT
(Assuming you have an EU
receipt of purchase dated pre-January 2021)

If you’re importing a second-hand vehicle, you won’t have to pay VAT if all the following apply:

  • VAT has already been paid in any EU country including the UK
  • the vehicle has been in use for more than 6 months
  • the vehicle has done more that 6,000km (about 3,728 miles)

VAT and the EU Summary:

If buying a vehicle from the EU, or if it’s been imported from the EU, no VAT will be due when completing a NOVA form for the HMRC to provide a NOVA number.

As different VAT rules apply outside the EU (Where applicable), VAT would need to be paid to the HMRC, if the vehicle was imported from a non-EU country.

VAT History & Information

VAT was started in 1954 by the French.  Denmark, Ireland and Britain joined the EEC in 1973 and introduced VAT as part of its condition of joining.  All countries joining the EEC were required to to replace their indirect taxes with VAT.  For a brief history of VAT and further information, the following links are an interesting read:

 

 

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