Bringing items back to the UK from Spain

My father lives in Spain with a vast model train collection. He has now decided it’s time to sell it but wants to bring it back to the UK to sell as there isn’t a market to sell it in Spain. If my dad was to drive this over to the UK, would he be liable for import tax? All the goods were purchased in the UK.

Hi Jon Stewart-Milne,
Bringing goods into the UK for personal use is covered in below guidance:
Bringing goods into the UK for personal use
Bringing commercial goods into Great Britain in your baggage
Bringing commercial goods into Great Britain in your baggage
Thank you.