NOVA & HMRC

What if NOVA says VAT or duty is due but I disagree?

Reviewed 2026-07-10

Short answer

Resolve it with HMRC or your customs agent before DVLA registration. If tax is due, GOV.UK says it must be paid before registration.

Official position

GOV.UK says HMRC will tell you if VAT or customs duty is due and whether you are eligible for reliefs. It also says any VAT and customs duty must be paid before the vehicle can be registered.

What to do

Check whether the issue is import reason, valuation, relief eligibility, origin, customs declaration or vehicle identity.

Ask the customs agent or HMRC CARS route what evidence is missing or disputed.

Keep invoices, valuation evidence, shipping evidence and relief evidence together.

Do not send the V55/5 while the VAT/duty dispute leaves NOVA unprocessed.

Common mistakes

Trying to bypass the dispute by posting V55/5.
Using a private sale receipt where HMRC needs an in-person UK valuation for older purchases.
Assuming Transfer of Residence or return relief applies without evidence.