Bikerbear

Good Morning I'd like to import a motorcycle that will either be gifted to me or sold for a low value (£100) from my father. He purchased the motorcycle second hand in Guernsey over a year ago. My question is, how is VAT or Import Duty calculated on a gifted item or, if the motorcycle is sold to me for £100 by my father, what evidence of this sale would satisfy HMRC? I am aware that I will need the assistance of a customs agent to provide a Customs Declaration and a NOVA. Many thanks Harry