Just for your info, Regarding N reg aeroplanes....
Ours was G reg prior to becoming N reg and E.E.C. Council Directive 92/111, part of the Sixth Directive, Article 28N- Transitional measures applies which meant that aeroplane qualifies as being VAT paid.
Now to expect someone ramp checking you to understand this is another matter, so I made my own "certificate" stating that "this aircraft qualifies as VAT paid due to E.E.C. Council Directive 92/111, part of the Sixth Directive, Article 28N- Transitional measures" and keep this with a copy of my HMRC correspondence as well as a print out of GINFO showing that the aeroplane wsa G registered before coming N registered and has been in continual EU ownership.
And I quote from HMRC:
In my experience a copy of the CAA register print out, together with the new US registration document (which should tie in with the de-registration date) is enough evidence to prove the aircraft’s status in this situation.