In a recent notice published by HMRC – Notice 8: sailing your pleasure craft to and from the UK, boat owners are being told to carry ‘documentary evidence supporting VAT status . . . at all times’. This is because, post-Brexit, owners may be asked by customs officials to provide evidence of a vessel’s UK VAT status.  

https://www.gov.uk/government/publications/notice-8-sailing-your-pleasure-craft-to-and-from-the-uk/notice-8-sailing-your-pleasure-craft-to-and-from-the-uk

Vice Commodore, OCC