HMRC to be notified of any vehicles entering the country for permanent use on UK roads.

Changes to VAT rules on vehicles from abroad
From 15 April, 2013, vehicles entering the country for permanent use on UK roads will have to be notified to HMRC within 14 days and any VAT due paid or accounted for. This means that you will not be able to register and license your vehicle(s) with DVLA or DVA until you have received confirmation from HMRC that your notification has been processed and any VAT due has been paid. A new system, called Notification of Vehicle Arrivals (NOVA), is being introduced to improve the process for notifying HMRC and paying the VAT due.

Notifying HMRC if you're a VAT-registered business
If you are a VAT-registered business and you bring a vehicle into the UK from abroad for permanent use on UK roads after 14 April, 2013, you must notify HMRC using the NOVA system irrespective of where the vehicle has come from. The vehicle must be for use in your business or onward sale by your business. If the vehicle is purchased from within the EU, you will account for and pay the VAT with your next VAT Return. If the vehicle is purchased outside the EU the VAT and duty will be paid under existing Customs procedures.

Notifying HMRC if you're a non VAT-registered business or private individual
If your business is not registered for VAT or you are a private individual bringing in a vehicle from within the EU, you will need to notify using the NOVA system and pay any VAT due before you can obtain clearance from HMRC. For vehicles being purchased from outside the EU you will need to pay the VAT (and any other duty payable) at the time the vehicle enters the UK, using existing Customs procedures. HMRC will complete NOVA on your behalf to allow you to register your vehicle with the DVLA or DVA.