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NOVA & HMRC

What if NOVA has the wrong purchase price or value?

Reviewed 2026-07-10

Short answer

Resolve the value issue with HMRC or the declaration submitter before DVLA registration, especially if VAT or duty depends on it.

Official position

GOV.UK says whoever makes a NOVA declaration for a private individual may need an invoice or bill of sale if the vehicle was bought in the last 6 months, or a current in-person UK valuation if bought more than 6 months ago. VAT can be charged on the total cost of the vehicle plus delivery, extra charges and customs duty.

What to do

1

Check whether HMRC needs purchase evidence, valuation evidence or customs declaration evidence.

2

If the vehicle was bought more than 6 months ago, use a current in-person UK valuation where GOV.UK requires it.

3

Ask the agent or HMRC CARS how to correct value evidence if the declaration is wrong.

4

Keep the corrected evidence with your V55/5 pack.

Common mistakes

  • Using a casual online valuation when GOV.UK requires an in-person UK valuation.
  • Ignoring shipping, delivery or duty when VAT calculation depends on total cost.
  • Trying to solve a valuation dispute through DVLA instead of HMRC or the agent.

Related help

Official sources

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Once the blocker above is resolved, use the guided V55/5 tool to validate the boxes, prepare the PDF and build the posting checklist.

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