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UK boat owners required to carry VAT documentation ‘at all times’ post-Brexit

A recent HMRC notice – Notice 8: sailing your pleasure craft to and from the UK – urges boat owners to “carry evidence of VAT status at all times.” The reason for this is that post-Brexit, owners “may be asked by customs officials to provide proof of the vessel’s UK VAT status.”

HMRC’s suggested proof includes an original invoice or receipt to show that VAT was paid at the time of purchase. If an owner built the boat himself, he must provide invoices for the materials used in construction.

HMRC points out that a registration document alone does not prove the vessel’s UK VAT status, as there is no link in the UK between registering the vessel and paying VAT.

The HMRC notice continues with advice on buying boats post-Brexit.

If you are buying a used pleasure craft from a company that is registered for VAT purposes in the UK, you should ensure that the invoice separately shows the VAT that the company has charged you for the supply of the pleasure craft,” HMRC said. If you are buying from a business that does not charge VAT on the transaction, or from an individual in the UK, and the seller states that UK VAT has previously been paid on the watercraft, you should obtain proof from the seller that the VAT has previously been accounted for.

The notice also covers customs requirements for recreational owners traveling to or from the U.K. with their boats.

It answers questions about flying the “Q” flag, notifying National Yachtline, and what goods must be declared, including prohibited and restricted “foodstuffs.”

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17
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500
37
2.5
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50
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2.5
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1140
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130
130
1.5
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130
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3
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475
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4
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60
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3
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5
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70
5
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180
24
5
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180
20
2
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550
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8
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360
70
5.5
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220
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8
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71
20
15
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172
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5
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472
60
4.5
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700
200
10
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300
70
4.5
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124
15
1
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50
48.7
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530
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2.5
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250
25
5
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350
18
4
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100
60
4
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50
60
6.5
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460
60
10
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300
80
35
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500
20
7
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450
250
12
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215
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3
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600
40
4
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137
14
8
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15
60
7.5
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240
18
3
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680
40
10
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45
15
2.3
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250
80
5
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120
40
7
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431
15
2.5
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400
30
6
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213
16
3
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320
16
3
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650
36
7
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400
15
1.5
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42
15
11
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70
15
3.5
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360
30
5
Germany
Baltic Sea
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168
14
7.9
Germany
Baltic Sea
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220
80
7
France
Cote d'Azur
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750
25
6
Croatia
Adriatic Sea
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1080
40
6
Greece
Aegean Sea
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285
12
3
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Balearic Islands
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200
40
3.5
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650
50
4
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Cote d'Azur
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570
55
4
Spain
Costa Blanca
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533
90
4
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Cote d'Azur
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5010
50
4
France
Gulf of Lion
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120
20
5
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Baltic Sea
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1100
60
5
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110
20
3
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546
60
13
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Adriatic Sea
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320
14
3
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20
35
8
Spain
Balearic Islands
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300
25
3
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Tyrrhenian Sea
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507
40
3,5
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Cote d'Azur
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300
60
3.5
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Mediterranean
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220
26
4
Croatia
Adriatic Sea
Marina Port de Girolata
86
25
3
France
Mediterranean
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196
17
3
Croatia
Adriatic Sea
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1505
50
5
Italy
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400
60
3
Italy
Adriatic Sea
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404
6
6
Spain
Costa Blanca
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280
50
6
Greece
Aegean Sea
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30
30
3
Germany
Weser
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950
23
2.3
France
Bay of Biscay
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30
60
3.5
Greece
Ionian Sea
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800
14
2
France
Cote d'Azur
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120
60
3
Spain
Costa Daurada
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260
22
3
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100
60
3
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100
20
3
Greece
Ionian Sea
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2700
15
4
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Bay of Biscay
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231
24
2
Spain
Eastern Atlantic
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55
18
2
Germany
Halligen
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103
60
4
Greece
Aegean Sea
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163
20
3
Portugal
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862
30
7
Spain
Costa del Maresme
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268
18
3
Spain
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80
20
5
Greece
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330
28
3.5
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1300
25
5
Italy
Adriatic Sea
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354
30
8
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395
18
6
Spain
Balearic Islands
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200
25
2
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734
50
6
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Cote d'Azur
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650
20
2
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Adriatic Sea
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575
60
6
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Bay of Biscay
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724
20
2.5
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English Channel
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500
20
3
Germany
Baltic Sea
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134
14
1.5
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Adriatic Sea
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68
50
6
United Arab Emirates
Persian Gulf
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400
60
6
Croatia
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287
30
5
Turkey
Mediterranean
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120
55
5
Turkey
Mediterranean
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495
16
3
France
Gulf of Lion
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213
15
5
Portugal
Eastern Atlantic
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220
18
4
Greece
Aegean Sea
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915
50
4
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Costa del Sol
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1150
18
3
France
English Channel
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16
15
2
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Elbe
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441
20
6
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Costa Daurada
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2000
20
3
Germany
Elbe
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500
130
15
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750
45
4
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Tyrrhenian Sea
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193
20
13
Croatia
Adriatic Sea
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120
50
5
Italy
Tyrrhenian Sea
Marina Siracusa Yachting
180
45
9
Italy
Mediterranean
Marina Porto Luca Ferrari
490
35
3
Italy
Mediterranean
Marina Porto Gaio
130
25
5
Italy
Ionian Sea
Marina Naviera Balear
90
30
3