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Contents

Official guidance
VAT New Means of Transport
  • VATNMT0500 · Data Protection
  • VATNMT1000 · Introduction
  • VATNMT2000 · Roles and responsibilities
  • VATNMT3000 · Law and definitions
  • VATNMT3500 · The format of the tax-free registration mark
  • VATNMT3600 · Intention and timings "Swedish Yacht" case
  • VATNMT4000 · Purchasing a new means of transport in the UK for removal to another member-state
  • VATNMT5000 · Purchasing a new means of transport in another member-state and bringing it to the UK: contents
  • VATNMT6000 · Risks and assurance
  • VATNMT7000 · Diplomats and visiting forces
  • VATNMT8000 · Treatment of specific cases
  • VATNMTUPDATE001 · VAT New Means of Transport: update index
  1. VAT New Means of Transport
  2. The format of the tax-free registration mark

VATNMT3500 | The format of the tax-free registration mark

From HM Revenue & Customs · VAT New Means of Transport

Note: The content of this manual applied up until 31 December 2020. Any content still applying to Northern Ireland after this date can be found in the VAT New Means of Transport Northern Ireland (VATNINMT) manual.

Vehicles supplied in the UK under the new means of transport regime will be registered on export plates with the DVLA if they are to be used on the UK’s roads prior to removal. A special series of index numbers are used in the format below. Note; references to the DVLA (Driver and Vehicle Licensing Agency) includes the DVA (Driver and Vehicle Agency) in Northern Ireland. Example: XA51 ABC

LettersSeriesElement in the series
X-Indicates export
AMonth in which mark is issuedA = March or September / B = April or October / C = May or November / D = June or December / E = July or January / F = August or February
51Age identifierMarch 2002 to August 2002 = 02 / Sept 2002 to Feb 2002 = 52 / Sept 2003 to Feb 2004 = 53 / March 2003 to August 2003 = 03 / March 2004 to August 2004 = 04 / Sept 2004 to Feb 2005 = 54 / Through to: March 2049 to August 2049 = 49 / Sept 2049 to Feb 2050 = 99
ABCAlpha charactersRandom

For security reasons, UK forces personnel are issued with standard index numbers.

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