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Posted Wed, 07 Aug 2024 22:20:19 GMT by Lea Hermen
Hello, I am relocating to the UK from France in a few weeks. Most of the items will arrive through a moving company but we will be driving from France to the UK in parallel with a few items. The car we drive there belongs to our family in France and we intend to drive it back to France in a few weeks (date unknown but definitely in less than 6 months). The moving company told us to include the car in the Transfer of Residence application, but to us this doesn't apply as we are not importing this car to the UK permanently, it is just being used for transit. We cannot answer "yes" to "will we be keeping this good for more than 12 months". Do we need to include the car in the ToR? Can we be asked to justify that the car will be driven back? Thanks in advance!
Posted Fri, 09 Aug 2024 07:53:07 GMT by HMRC Admin 25 Response
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. 



 
Posted Wed, 11 Dec 2024 20:51:28 GMT by Maksim Aleksandrov
So what is the simplest answer - if I have TOR relief to bring my things into UK, however do not have intend to live car in UK (drive it back to country of registration - Lithuania in a week time). Do I need to include it in TOR or not. @Lea Herman - how is your situation ended up ?
Posted Thu, 12 Dec 2024 21:54:24 GMT by Lea Hermen
Hi Maksim, I ended up calling the HMRC helpline, and they told me it was not necessary to include the car in the TOR application. And I can confirm that when we drove into the UK, there were no issues with the car crossing the border. We are driving the car back just after New Year's. Hope all goes well with your move! Lea
Posted Wed, 18 Dec 2024 14:33:56 GMT by HMRC Admin 19 Response
Hi Maksim Aleksandrov,
Guidance on the eligibility of TOR can be seen here:
Transfer of residence relief
For more helps, please contact our imports and exports team for advice. 
Imports and exports: general enquiries
Thank you.

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