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Revenue and Customs Brief 32/07


HM Revenue and Customs -Tax Authorities

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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.


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.


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.

About the Author

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 Tax briefs are updated regularly and may be out of date at time of reading.

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Article Published/Sorted/Amended on Scopulus 2007-04-02 23:28:38 in Tax Articles

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