Hi Lea,
One of the condition for TOR relief is you must have had the goods in your possession for at least 6 months prior to the date of importation.
Who can claim relief
You can usually use a vehicle with foreign number plates without registering or taxing it in the UK if all of the following apply:
• you’re visiting and do not plan to live here
• the vehicle is registered and taxed in its home country
• you only use the vehicle for up to 6 months in total - this can be a single visit, or several shorter visits over 12 months
You will need to register your vehicle if you want to move it between Great Britain (England, Scotland and Wales) and Northern Ireland. More information below:
Importing vehicles into the UK
Thank you.