No, unless you are importing the car commercially and would like to reclaim the VAT.
If you are importing a car as a private individual, then you may need to pay duty and VAT on your vehicle. However, if your car import is part of a Transfer of Residence movement, then you may be able to waive the import duty and VAT on the vehicle. To do this, you must have owned the car for at least six months and have it registered at a foreign address which you were a resident of (from which you are moving your goods back to the UK).
You also need to have an EORI number if you are completing the declaration as a temporary import, and intend to reclaim the tax once the car is reexported from the UK.
Contact us for help with customs when importing a vehicle into the UK.