DIPPRIV6900 - Motor vehicles: disposals

Vehicles imported into or purchased within the UK under diplomatic privilege may only be disposed of in the UK with the prior permission of the FCO.

A car can be sold to another entitled person without payment of any VAT or duty charges, after permission has been granted, or to a non-entitled person upon payment of the VAT and duty. The charges are calculated on the value of the vehicle at the time of sale. The rate used to calculate the charges will be the lower of the rate at the time of the disposal or the rate at the time the relief was granted.

Authorisation for the disposal and assessment of charges will be completed using Form 5 (available from FCO) and charges paid as calculated by the Personal Transport Unit (PTU).

On receipt of a Form 5 from a diplomat or mission, the PTU should:

  • Check that the form has been completed correctly and stamped by the DVLA. If the Form 5 has not been stamped it should be returned to the diplomat or mission to obtain the correct stamps
  • Assess the customs charges to be paid on the vehicle
  • Return the form to the diplomat or mission via the FCO

Please make your payment electronically if you can. It’s quicker and more secure.

You can pay by:

  • Approving a payment through your online bank account

Go to gov.uk, search ‘Importing vehicles into the UK’ and choose the ‘approve a payment through your online bank account’ option.

  • Faster Payments, Bacs and CHAPS to HMRC’s account

UK payments

  • Sort code: 08-32-00
  • Account number: 12000903
  • Account name: HMRC Indirect Miscellaneous

Overseas payments

  • Account number (IBAN): GB20BARC20051730336491
  • Bank identifier code (BIC): BARCGB22
  • Account name: HMRC Indirect Miscellaneous
  • Currency: Sterling

Both options are quick and secure

More detailed information on making payments to HMRC can be found here

Send any supporting paperwork to:

HMRC Personal Transport Unit

Erskine House

20-32 Chichester Street

Belfast

BT1 4GF

A receipt should be issued to the mission or diplomat on collection of the VAT or duty.

For vehicles manufactured in the UK, the VAT and duty charges should be paid to the FCO.

For vehicles manufactured outside the UK, the VAT and duty charges should be paid to HMRC.

Stolen or written off vehicles

No VAT and/or duty charges should be collected on diplomatic vehicles which are stolen. Where a vehicle is subsequently recovered and sold to a non-entitled person VAT and/or duty charges should be calculated and collected. In these cases the charges are calculated on the value of the vehicle in its current condition.

Where vehicles are written off, the charges are calculated in the same way. The insurer should obtain a valuation of the vehicle and forward it to the Vehicle Appraisal Unit (part of the PTU) who will assess the charges based on that valuation. Charges can be paid either by the vehicle owner or the insurer.