VATNMT5600 - Purchasing a new means of transport in another member-state and bringing it to the UK: penalties

Note: The content of this manual applied up until 31 December 2020. Any content still applying to Northern Ireland after this date can be found in the VAT New Means of Transport Northern Ireland (VATNINMT) manual.

Penalty regime for the acquisition of new means of transport

Details of the penalty regime for new means of transport acquisitions are in VAT Civil Penalties.