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I have to move some stuff (personal effects and about 40 boxes of books, photos, prints, etc) from my house in France, just sold because of Brexit, to my flat in London. Though it was a secondary residence, my family and I have lived there for long periods over the past 15 years. But because it was a secondary residence, and because I have not spent the past twelve months there (Covid restrictions), I understand I am not eligible for “transfer of residence” relief from VAT and customs duties. And yet everything I’m about to repatriate was originally brought here from the UK!
I read somewhere that In situations where one cannot qualify for ToR it may be possible to claim ‘Returned Goods Relief’ (RGR), which provides relief from VAT and duty charges on goods that are exported from the UK and then re-imported in the same state within three years (in some cases HMRC will waive the time limit if you apply for this).
The goods I need to “re-import” to UK were brought over from England when I bought the house 15 years ago. So how do I apply for RGR, with a waiver of the three-year time limit?