This is the only bit that could possibly apply to me but (1) it isn't a restoration, (2) There is no evidence it came from outside the UK!!! I still don't get it!
"How do I make a NOVA notification for a restoration project vehicle?
If a complete vehicle or component parts with the essential characteristics of a vehicle are imported from outside of the EU, a VAT registered business must make a NOVA notification. However, the HMRC NCH will make the notification on behalf of private individuals or non-VAT registered businesses.
If a complete vehicle or component parts with the essential characteristics of a complete vehicle are brought to the UK from another member state of the EU the NOVA notification must be made irrespective of whether the vehicle is brought in by a VAT registered business, non-VAT registered business or private individual.
In some instances a VAT registered business or non-VAT registered business/private individual (where required) may have insufficient information to make an electronic notification into NOVA, because the restoration project may have commenced before the introduction of NOVA or the vehicle was purchased in the UK partially restored and they do not know the origin of the imported vehicle and were not given any documentation showing the vehicle has been already notified into NOVA. In such circumstances a paper NOVA 1 form should be submitted, completed as fully as possible with the information available. Copies of the receipts for parts you have purchased should be included to prove that the vehicle is a restoration project."
24th April 2015, 02:36 PM
Threaded Mode