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VAT and motorised land vehicles arriving in the UK: regulations

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The Value Added Tax (Amendment) Regulations, SI 2013/701, amend the principal VAT regulations (SI 1995/2518) to implement a new notification scheme in relation to the arrival in the UK of a motorised land vehicle. From 15 April 2013 a person bringing a land vehicle into the UK will, subject to certain specified exceptions, be required to notify HMRC within 14 days of the vehicle’s arrival in the UK. The new scheme was introduced by FA 2012 s 202 following consultation.