The NOVA Scheme Explained: Notifying HMRC of a Vehicle Arrival

NOVA (Notification of Vehicle Arrivals) is HMRC's online system for declaring that a vehicle has entered the UK for permanent use, whether purchased new or used, from within the EU or further afield. Its purpose is to confirm VAT and, where applicable, customs duty have been correctly accounted for before the DVLA will register the vehicle. Almost every import — including cars arriving via RoRo or container from overseas — requires a NOVA notification, with limited exceptions for temporary imports and certain diplomatic or forces personnel.

You must submit your NOVA notification within 14 days of the vehicle arriving in the UK, not from the date you take delivery or register it. HMRC processes notifications and issues a NOVA acknowledgement, typically confirming within a few working days whether the vehicle is DVLA-registerable. Missing the deadline can trigger a financial penalty of £5 per day up to a maximum of £100, plus delays in obtaining your registration.

The online NOVA form requires the vehicle's VIN or chassis number, make, model, engine size, purchase price, date of arrival in the UK, and details of the seller. If VAT was already paid in the country of purchase (common for EU-sourced vehicles under specific conditions), you'll need proof, such as a VAT-inclusive invoice, to avoid double taxation. Keep your import documents, including the marine insurance certificate and bill of lading, as HMRC may request supporting evidence.

For vehicles from outside the UK's customs territory, NOVA calculates VAT (20%) on the vehicle's value plus shipping, insurance, and any import duty already charged. Import duty itself (typically 10% for cars from outside preferential trade agreements) is usually settled separately at the point of customs clearance, before NOVA notification, through your freight forwarder or a customs agent.

Once HMRC confirms your NOVA notification is complete, you'll receive a notification confirmation that the DVLA will check when you apply to register the vehicle using form V55/5 (new imports) or V55/4, alongside a Mutual Recognition certificate or IVA certificate where applicable. Without a completed NOVA record, the DVLA will refuse to issue a UK registration number.

The most frequent errors are notifying late, understating the purchase price (which HMRC can verify against invoices), and confusing the arrival date with the delivery date to a home address inland. If your vehicle was shipped via a UK port such as Southampton and then transported by road to your home, the arrival date for NOVA purposes is when it landed at the port, not when it reached you.