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Posted Sat, 23 Nov 2024 13:24:32 GMT by nigel dufty
I am a channel islands resident that wishes to purchase a vat qualifying vehicle from a UK car dealer under the Personal Export Scheme. Am I still allowed to visit the uk to see family and friends, travel through airports etc (under standard residence rules) during the first six months after I have exported the car from UK and imported it to CI and re-registered it at my CI home? The car is for personal use and I have no intention of becoming a UK resident.
Posted Mon, 25 Nov 2024 15:47:56 GMT by HMRC Admin 19 Response
Hi,
You can see the rules for using the scheme below:
Personal Export Scheme (VAT Notice 707)
Thank you.
Posted Mon, 25 Nov 2024 17:13:26 GMT by nigel dufty
Many thanks .. yes there is a phrase in VAT Notice 707 (section 6.1 ) that says that ''If either you or vehicle will not be staying outside the UK etc etc .....' but I cannot find any definition within the HMRC documentation that defines what 'staying outside' means. I am guessing that 'staying outside' means remaining non uk tax resident as per RDR3? Can anyone clarify please.
Posted Tue, 26 Nov 2024 12:30:47 GMT by HMRC Admin 21 Response
Hi,
If you purchase the vehicle VAT free under the Personal Export Scheme then you will not be able to bring the vehicle back in to the UK for any purpose for 6 months.
If you do this then there could be import VAT charges on the vehicle.
Thank you.

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