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Overview

If your client brings a vehicle permanently into the UK, they must tell HM Revenue and Customs (HMRC) and account for any VAT due within 14 days. Your client won鈥檛 be able to register and licence the vehicle until this has been done.

You can sign up for and use the NOVA online service to tell HMRC about an imported vehicle on your client鈥檚 behalf. The service also lets you:

• immediately confirm HMRC has received your notification
• automatically calculate the VAT due
• declare up to 100 vehicles in 1 submission

Find out how you declare a vehicle and pay the VAT.

How to register for the NOVA service

To use the service you need to:

• have a
• be signed up for HMRC Online Services
• add 鈥楴otification of Vehicle Arrivals鈥� to your HMRC Online Services portfolio
• set up agent authorisations for each of your clients

If you鈥檙e not registered for HMRC Online Services

You鈥檒l need to sign up to as a and add the service to your account.

If you already have an HMRC Online Services account

If you鈥檙e already enrolled for VAT for Agents online service you鈥檒l automatically be given access to the NOVA online service.

If you haven鈥檛 enrolled for VAT for Agents, you can add NOVA to your services by:

1. Log in to .
2. Go to 鈥榊our HMRC services鈥�.
3. Add 鈥楴otification of Vehicle Arrivals鈥� to your portfolio from the 鈥楽ervices you can add鈥� section.

Activating the NOVA service

HMRC will send you an activation code by post within 7 days of you enrolling for NOVA. You must activate the service within 28 days of the date on the letter otherwise you鈥檒l have to enrol again for the service.

You鈥檒l also automatically be given access to:

• VAT for Agents
• VAT EU Refunds for Agents
• the EC Sales List and Reverse Charge Sales List online services - if you鈥檙e VAT-registered

Online agent authorisation for VAT-registered businesses

If you鈥檙e acting on behalf of a VAT-registered business you鈥檒l need to complete the online agent authorisation process for each client before you can submit a notification on their behalf.

To set up authorisation for your clients log in to NOVA and follow the instructions under 鈥楻equest an authorisation鈥�. You鈥檒l need the:

• VAT registration number
• principal place of business postcode
• effective date of registration for VAT
• final month of the last VAT Return submitted to HMRC
• box 5 figure on the last VAT Return submitted to HMRC - enter 鈥楴/A鈥� if your client is new to VAT and hasn鈥檛 previously submitted a return

HMRC will send your client a letter within 7 days containing a unique authorisation code. It鈥檚 important to let your client know they鈥檒l be receiving this letter and that they鈥檒l need to tell you the code.

Your client must do this quickly as HMRC must be notified within 14 days of the vehicle being brought into the UK and the code will expire within 30 days from the date of the letter.