As the V765 officer for the club I will most likely be able to reclaim the number , but that requires certain obstacles and paperwork/ evidence to be produced !! If that route fails then an age related plate will be issued , this also requires certain paperwork , the 5% tax is not VAT it is import duty it is an offence to import a car without notification to the Authorities , and quite big fines , it is not worth trying to pull the wool over DVLA eyes nor telling a untruth , Believe me you will get caught . Nobody knows what records the DVLA actually hold , and without that NOVA letter to say