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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.
Posted Sat, 24 May 2025 18:16:38 GMT by Stockfordj
In response to the above. Acknowledge that the car can't return to the UK. But can the person return for business (for week) or visiting family?
Posted Wed, 28 May 2025 05:56:54 GMT by HMRC Admin 25 Response
Hi Stockfordj,
Both the person and the car would be unable to return to the UK. 
The guidance states:
If your plans change, you must contact our Personal Transport Unit straight away.
If after buying the vehicle, you find that you cannot export it by the due date you can no longer use the vehicle VAT free.
If either you OR the vehicle will not be staying outside the UK for at least 6 consecutive months from the date of export, you’ll have to pay the full amount of VAT that you did not pay when you bought the vehicle.
The Personal Transport Unit will tell you how to do this.
Thank you

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