Hello and welcome to the site. Thank you for your question.Normally, if you import a car from outside the EU you pay VAT and duty due.You don't have to pay duty or VAT if you meet the following conditions:- you are moving your normal home to the UK- you have had your normal home outside the EU for a continuous period of at least 12 months- you have possessed and used the vehicle for at least 6 months outside the EU- you didn't get the vehicle under a duty/tax-free scheme- you're going to keep the vehicle for your personal use for at least 12 months after it's imported.You must fill in and sign form C104A.. More information on this can be found here
You should certainly charge VAT on your commission because this relates to service provided. As far as VAT on the vehicle is concerned, it would be depend on whether the above HMRC conditions are met or not
I hope this is helpful and answers your question.
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