VFR06400 - Motor vehicles: disposal of vehicles

Official vehicles
Private vehicles
Power of attorney

Official vehicles

Vehicles whether imported, acquired or purchased in the UK by a visiting force under visiting forces relief can be exported from the UK without payment of any charges.

Vehicles purchased by a visiting NATO force may be disposed of in the UK on payment of VAT and duty charges to the Visiting Force Unit of Expertise. 

 

Private vehicles

Vehicles whether imported, acquired or purchased in the UK by an entitled person under visiting forces relief can be exported from the UK without payment of any charges.

Exports of concession vehicles should be notified to the Visiting Forces Unit of Expertise and the PTU.

As an alternative to the export of the vehicle, an entitled person may be allowed to use one of the following methods of disposal, provided that they comply fully with the conditions described:

·        Sale to another entitled member of the same force

This can be allowed without payment of VAT and duty charges provided that the force authority gives prior approval and informs the Visiting Forces Unit of Expertise of the change of vehicle ownership.     

  • Sale on the home market on payment of duty and tax

An entitled person may sell a concession vehicle to a non-entitled person at any time provided that an application has been made to the Visiting Forces Unit of Expertise prior to the sale  and  any VAT and duty charges due have been paid to HMRC. The entitled person should send an application, via the force authority (on the US forces form 5 or C&E109 for non US forces) with a copy of the vehicle registration document V5c, giving details of the vehicle and an undertaking not to dispose of it until the charges have been paid. On receipt of an application, HMRC will calculate the duty and VAT payable on the trade value of the vehicle and send a 바카라 사이트˜Notice of Assessment바카라 사이트™ to the force authority confirming the amount to be paid. Payment as described in the 바카라 사이트˜Notice of Assessment바카라 사이트™ should be made to the Accounting Team in Cumbernauld. HMRC will issue a letter, once payment has cleared, confirming the vehicles release from the conditions of the relief allowing it to be disposed of onto the home market.

Under this procedure the charges must always be paid: there is no period of time that the entitled person must have owned the vehicle to enable its sale without payment of the charges. Vehicles imported free of duty and VAT under other reliefs as described at VFR06300 may be sold under the conditions of those reliefs.

  • Sale as scrap

Vehicles beyond economical repair may be sold as scrap to a dealer.

An entitled person of the US forces must complete Form 5 and submit the form with the 바카라 사이트˜Scrap Dealers Statement바카라 사이트™ to the Visiting Forces Unit of Expertise .The 바카라 사이트˜Scrap Dealers Statement바카라 사이트™ must include the amount paid for the vehicle and  should be stamped, signed and dated by the dealer.

An entitled person of a non-US force must apply in writing to the Visiting Forces Unit of Expertise, and include a letter from the scrap dealer to confirm the amount paid for the vehicle.

The applications must be submitted to the Unit of Expertise via the individuals force authority and any charges will be notified on a 바카라 사이트˜Notice of Assessment바카라 사이트™. Charges may be waived on vehicle valuations of less than £100 at HMRC바카라 사이트™s discretion.

  • Accidents resulting in 바카라 사이트˜write-off바카라 사이트™

A concession vehicle involved in an accident may be released to an insurance company as a 바카라 사이트˜total loss바카라 사이트™. The insurance company should notify the Visiting Forces Unit of Expertise that they have taken over the vehicle with written confirmation of the amount paid. Any VAT and duty charges, will be calculated on the value provided by the insurance company and notified to them by a 바카라 사이트˜Notice of Assessment바카라 사이트™. Once the insurance company have confirmed they have accounted for the charges, HMRC will issue a 바카라 사이트˜Total Loss바카라 사이트™ letter to the force authority.

  • Abandonment to the US authorities

Under special arrangements with the US force authorities, US personnel may in exceptional circumstances, leave  a concession vehicle to the US authorities to dispose of through the US Defence Logistics Agency at RAF Molesworth. Charges are payable on the sale price of the vehicle which is advised to the Visiting Force Unit of Expertise by the company purchasing the vehicle.

  • Stolen vehicles

Subject to confirmation in the form of a police report or a declaration by an insurance company to the Visiting Forces Unit of Expertise, no VAT and duty charges may be due in these cases.

If a vehicle that has previously been reported stolen, is subsequently recovered, charges may be calculated by the Visiting Force Unit of Expertise and notified to the force authority by a Notice of Assessment.

 

Power of attorney

A power of attorney is a document by which one person gives to another person (the attorney) the power to act on his/her behalf. It does not transfer the goods to the attorney. Where a power of attorney is granted by one person to another to dispose of a vehicle on which visiting forces relief has been obtained:

  • the entitlement to use the vehicle is not transferred; and
  • HMRC authorisation must be obtained before the vehicle can be disposed of.