Vat is chargeable at current rate of 15% (so buy before the new year) on everything, including duty and insurance. Easiest and cheapest is to use a specialist, I used Peters & May in Southampton.
Boat needs to be on a trailer, so it can come on a Ro Ro ferry, otherwise you get charged for handling, craneage, dockage, wharfage etc.
It really was the easiest boat purchase I've ever made. They handled all the paperwork for me at both ends, and once my cheque for fees and taxes had cleared I just towed it away from Southampton docks.
Chaos for Moderator.