If your vehicle has been damaged, rebuilt or modified in another country, DVLA may:
give your vehicle a Q registration number
give your vehicle a new vehicle identification number (VIN)
put a marker on your vehicle log book (V5C) - to show that your vehicle has been altered or assembled using different parts
ask for Individual Vehicle Approval (IVA)
If your vehicle is damaged
If your vehicle is classed as ‘seriously damaged’ you will not be able to register it in the UK. You will not be refunded for any VAT and duty or vehicle approval fee you paid before trying to register the vehicle.
Serious damage means the vehicle cannot be repaired - it might say something like ‘statutory write-off’, ‘scrapped’ or ‘non-repairable’ on the registration certificate.
Check with the registration authority for the country the vehicle is from to find out if the vehicle is ‘seriously damaged’.
If it is not ‘seriously damaged’, ask them to provide evidence of this – you will need this to register and tax the vehicle in the UK.