DavidJ
Well-known member
PerfectNotice 8: sailing your pleasure craft to and from the UK
What documents will be required to provide proof of the UK VAT status on a used vessel?
UK residents should only use a vessel in the UK if they are in free circulation in the UK, as UK domestic goods. Included, as such, are pleasure craft with VAT paid or deemed VAT status valid at 31/12/20, located in Great Britain 31/12/20. Deemed VAT paid includes certain vessels that were in use as private pleasure craft prior to 1 January 1985 and were in the UK or EU on 31 December 1992.
Conversely, the same is true of EU VAT paid status if the boat lies in the EU on 31/12/20.
Also, from the CA slides:
View attachment 106311
Thank you