Question on the start date of tax exemption period

Hi there, Our family just got the BNO visa and we plan to move to the UK in 2024 tentatively. In the meanwhile, we will travel to the UK in this summer for a tour for few weeks and return. Regarding the effect of immigration timing on the following tax items, may I seek for your clarification please: 1. VAT for the personal belongings on relocation – Does the exemption period of 12 months start from the first day we enter the UK (2023) since BNO visa is granted, or the date when we relocate to the UK (2024)? 2. CGT for the sales of residential housing in HK – same question on the exemption period as the above. 3. Inheritance tax – Does it apply for the assets inherited from deceased parents in HK? In case there is a cut-off timing, which one of the above should apply? 4. Does it make a difference on the immigration status if we travel to the UK in this summer with HKSAR passport instead of BNO? That is to show the intention that this time only for tour but not relocation. Thanks and regards.

 Hi CW,
I regret that I am unable to advise on VAT matters, however you may find some information at:
Bringing goods into the UK for personal use
You may also be able to obtain advice from the VAT helpline Number 0300 200 3700  Text Relay 18001 0300 200 3700  Overseas +44 2920 501 261  
(Open Mon - Fri 8am to 6pm. Closed on weekends and bank holidays)
VAT - VAT: general enquiries
Excise - Imports and exports: general enquiries

Article 13 of the Hong Kong / UK double taxation agreement (DTA) covers capital gains.
Paragraph 1 states that you may be charged Capital Gains Tax on the disposal of a Hong Kong property.  
You would need to undertake the residency tests at RDR:
RDR3 Statutory Residence Test
To determine your residency status at the time of diposing of your Hong Kong home.
There are guidance notes for residence at:
Residence, domicile and the remittance basis: RDR1

Inheritance Tax is a tax on the estate (the property, money and possessions) of someone who has died.  
If the person who has dies has their permanent home abroad, Inheritance Tax is only paid on their UK assets, for example property or bank accounts they had in the UK.
If your parents did not have a UK estate when they died, then no inheritance tax is payable.

I am unable to answer your question, as it does not relate to tax matters.
You may be able to find some advice at:
British National (Overseas) visa
Thank you.