Hi,
To claim relief, you must satisfy all of the following criteria:
- you have been resident outside the UK for at least 12 consecutive months, prior to the date of moving to Great Britain or Northern Ireland.
- you are importing the goods within 12 months of coming to live in the UK
- you intend to use the goods in the UK for the same purpose they were used for prior to moving
- the goods can be imported in multiple consignments.
Any goods for which relief is granted cannot be lent, used as security, hired out or transferred to another person within 12 months of the date you moved. Short family trips does not affect that. You can see guidance here:
Transfer of residence to the UK
Thank you.