Revenue and Customs Brief 32/07
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Issued 2 April 2007
New Means of Transport: Revised Form VAT 411
This information sheet should be read in conjunction with Notice 728: New
means of transport.
Introduction
This information sheet advises that a revised
Form VAT 411 should be used with effect from 1 April 2007. However, due to
printing problems, the new form will be available only to download from our
website initially. HMRC expect the form to be available in paper form from
mid-April.
Background
VAT is due on a new vehicle, boat or plane in the EU member state of
destination if it falls within the definition of a new means of transport and it
is sold to a customer who intends to take it to another EU member state. This is
an EU wide system of accounting for VAT and the new form brings the UK into line
with other member states in recording details of the supply. The details are
passed to the EU member state of destination in a common format.
Transitional arrangements
HMRC will continue to accept the old VAT 411 until the end of May 2007 but
will need to contact the supplier and/or the purchaser to obtain the additional
details where they are not otherwise provided.
The additional questions are:
- Date of issue of plates
- Name of vessel
- Number of kilometres/hours of navigation/hours of flight (if different
from nil).
Who can I contact for further information?
Personal Transport Unit (PTU)
Freight Clearance Centre
Lord Warden Square
Western Docks
Dover, Kent CT14 7FB
Telephone: 01304 664556
Please note the PTU will only answer questions concerning the revised form
and the additional information requested.
© Crown Copyright 2007.
A licence is need to reproduce this article and has been republished for
educational / informational purposes only. Article reproduced by permission of
HM Revenue & Customs under the terms of a Click-Use Licence. Tax briefs are
updated regularly and may be out of date at time of reading.
