What documents does HMRC need if I am not VAT registered?
Reviewed 2026-07-10
Short answer
Expect to need customs/import evidence, purchase or valuation evidence, and official VIN or chassis evidence.
Official position
For non-VAT registered companies and private individuals, GOV.UK says whoever makes the NOVA declaration will need C88 and E2 customs documents or an MRN import document, an invoice or bill of sale if bought in the last 6 months, a current in-person UK valuation if bought more than 6 months ago, and an official document confirming the VIN or chassis number.
What to do
Ask the shipping company or customs agent for the MRN, C88, E2 or equivalent import evidence.
Use the invoice or bill of sale if the purchase was within the last 6 months.
Get an in-person UK valuation from a garage, dealership or recognised business if the purchase was more than 6 months ago.
Provide official VIN or chassis evidence such as a registration document, title or export certificate.
Common mistakes
- Sending HMRC only a V55/5 or only a seller receipt.
- Using an informal online valuation when GOV.UK asks for an in-person UK valuation for older purchases.
- Forgetting that HMRC needs identity evidence for the vehicle, not just value evidence.
Related help
Official sources
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