Richard and Jena

Hi We have lived in New Zealand on a permanent basis for almost 20 years but are now relocating permanently to the UK. We have been visiting the UK fairly frequently in recent years and so would not have the 12 consecutive months indicated as a requirement for the TOR. Because of the length of time we have been away can we get exemption from paying import duty and VAT on the goods we are bringing back. There are mainly personal mementos and used clothing and implements. If we cant get tax exemption how do we value the goods to be imported which have all been used for taxation purposes.