From the Government Website "https://www.gov.uk/importing-vehicles-into-the-uk/bringing-a-vehicle-back-to-the-uk"...
"Bringing a vehicle back to the UK
You must register a vehicle when you reimport it to the UK if it has been:
registered in the UK before
exported to another country
You should:
Tell HM Revenue and Customs (HMRC) within 14 days that the vehicle has arrived in the UK.
Pay VAT and duty if HMRC tells you to.
Register and tax the vehicle with DVLA - they’ll give you a registration number so you can get number plates made up.
You do not ha