Guidance

Notification of Vehicle Arrivals for agents: HMRC Online Services

How to register and use the online Notification of Vehicle Arrivals (NOVA) service for agents.

From:
HM Revenue & Customs
Published
1 January 2014
Last updated
31 December 2020 바카라 사이트� See all updates

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 won바카라 사이트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 client바카라 사이트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 바카라 사이트楴otification of Vehicle Arrivals바카라 사이트� to your HMRC Online Services portfolio
  • set up agent authorisations for each of your clients

If you바카라 사이트檙e not registered for HMRC Online Services

You바카라 사이트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 you바카라 사이트檙e already enrolled for VAT for Agents online service you바카라 사이트檒l automatically be given access to the NOVA online service.

If you haven바카라 사이트檛 enrolled for VAT for Agents, you can add NOVA to your services by:

  1. Log in to .
  2. Go to 바카라 사이트榊our HMRC services바카라 사이트�.
  3. Add 바카라 사이트楴otification of Vehicle Arrivals바카라 사이트� to your portfolio from the 바카라 사이트楽ervices you can add바카라 사이트� 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 you바카라 사이트檒l have to enrol again for the service.

You바카라 사이트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 you바카라 사이트檙e VAT-registered

Online agent authorisation for VAT-registered businesses

If you바카라 사이트檙e acting on behalf of a VAT-registered business you바카라 사이트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 바카라 사이트楻equest an authorisation바카라 사이트�. You바카라 사이트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 바카라 사이트楴/A바카라 사이트� if your client is new to VAT and hasn바카라 사이트檛 previously submitted a return

HMRC will send your client a letter within 7 days containing a unique authorisation code. It바카라 사이트檚 important to let your client know they바카라 사이트檒l be receiving this letter and that they바카라 사이트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.

Updates to this page

Published 1 January 2014
Last updated 31 December 2020 show all updates

  1. This page has been updated because the Brexit transition period has ended.

  2. Agent online services guidance has been updated to improve style and layout of content. HMRC Online Services log in information also updated in this guide.

  3. First published.

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