NOVA application required

[Great War truck]

Is a NOVA application required. Asking for a friend.

They privately own an MV from outside the EU which they have just brought into the UK. I thought that a NOVA would be required but the HMRC guidance states:

Who should complete a notification to HM Revenue and Customs (HMRC)?

You must notify HMRC if you are a:

• VAT registered business, a non VAT registered business or a private individual bringing a land vehicle into the UK that you have purchased from within the European Union (EU)
• VAT registered business bringing a land vehicle into the UK that you have purchased from outside the EU
• person or agent making a notification on behalf of any of the above
• VAT registered business who leases a vehicle from another VAT registered business within the EU where the lease includes an option to purchase the vehicle

You are not required to notify HMRC if you are a:

• private individual or a non VAT registered business importing vehicles purchased outside the EU
• visitor to the UK on holiday
• on a short-term secondment
• student on a recognised course
• VAT registered business approved to use the DVLA Automated First Registration and Licensing (AFRaL) scheme either electronically or on paper using forms V55(1) or V55(2)
• VAT registered businesses bringing a land vehicle into the UK on a temporary basis from outside the EU

 They have imported it into the UK.and the clearance company have notified HMRC. So, i presume that they don't have to do anything else?

Any thoughts please anybody?

Thanks

 

Tim.

[Great War truck]

Sorry. They are not VAT registered.

 

[john fox]

you have answered your own question

- it is not an import from an EC country

and

- they are either a private individual or a business that is not Vat registered