VAT on a re-import?

[Casar66]

According to the BMI Heritage Trust, my TR6 PI RHD (CR5580-O) was built for the domestic market on 17.12.1973 and delivered to Quantock Motors in Swindon on 12.03.1974.
Then probably brought to Germany together with the first owner (a soldier in the British Army of the Rhine). I am the third owner. 
Sooner or later I will have to part with it and I think it is more in demand as a RHD in the UK than here in Germany. My idea now would be to take the car to England and sell it there (combined with a nice trip). But: what about VAT, which has been an issue since Brexit?
I'm hoping that there will be no tax for the potential buyer, as the car was probably sold as a new car in Swindon to a resident and tax was already paid at the time
Am I right in assuming this or am I totally wrong? 

Many thanks

Cas

[TR Rob]

Not sure if this helps…..

“Importing a car from the EU after Brexit? You will now have to pay VAT on the import. This will be 20% of a current value of the vehicle. Unless you have owned it six months and are relocating to the UK having lived in the EU more than 12 months, or if it is over thirty years of age – then it is 5% VAT”

[Casar66]

in my eyes It is not a simple import of a car. It is a car which was already registered in the UK (with payed VAT) and now it comes back. I am not sure about your tax-rules but I guess, better hope for, that it is not possible to pay two times VAT for the same good?

[tr graham]

5% tax to pay , otherwise you will not recieve a NOVA , no NOVA no registration, .

graham

[stuart]

37 minutes ago, tr graham said:

5% tax to pay , otherwise you will not recieve a NOVA , no NOVA no registration, .

graham

Wouldnt it be possible to reclaim the original reg number as it was supplied and registered in this country first of all and if it went out with BAOR they had their own system of registration after a number of terrorist attacks?

Stuart.

[Steve-B]

if the car was sold to permanently go abroad, a V52 should've been done at the time.

now, if that owner at the time did SORN, you might have something to argue the toss about.

if not, i've got a strong feeling you're screwed with 20%.

Edited March 26 by Steve-B

[mrehke]

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 have to get vehicle approval.

You must also insure your vehicle before you drive it on UK roads.

When you register a reimported vehicle

When you register and tax the vehicle you will not need to pay the £55 fee.

You must send the following original documents:

evidence showing any changes that have been made to the vehicle, for example an invoice to show colour or engine changes

the original foreign registration certificate (you will not get this back)

If you do not have the original foreign registration certificate, send a letter to DVLA to explain why you don’t have it.

Do not send photocopies or faxed copies."

[Macleesh]

Blatant profiteering on the part of HMRC, bet they didn't give a VAT refund when the car left the UK, so why now should it be due a second time? (Acknowleding that as it probably predates the introduction of VAT purchase tax was more likely to have been levied)

[Casar66]

thank you so far. Some sounds greek to me. Perhaps I thought too simple. The plan is (was) just spend some days off in the UK with my own in Germany registered car and sold it. Take a plane back home, pockets full of money, that's all.
Means the potential buyer buys in the UK a used 50 years old car, registered in Germany which spent the first app. 10 years in the UK. Sold from its owner in Germany to a tR enthusiast in mid of the 1980th.
And if there is no deal I take the car back home.

[stuart]

If it spent ten years in this country I don’t see why it’s original reg can’t be reclaimed 

Stuart

[tr graham]

As the V765 officer for the club I will most likely be able to reclaim the number , but that requires certain obstacles and paperwork/ evidence to be produced !! If that route fails then an age related plate will be issued , this also requires certain paperwork , the 5% tax is not VAT it is import duty it is an offence to import a car without notification to the Authorities , and quite big fines , it is not worth trying to pull the wool over DVLA eyes nor telling a untruth , Believe me you will get caught . Nobody knows what records the DVLA actually hold , and without that NOVA letter to say tax is paid  you fall at the first Hurdle . There are plenty of owners on here will testify I do know the system 

regards

graham

for any help contact me at v765@tr-register.co.uk 

advice is free !! full submission is £30 to the club for members 

 

[Casar66]

Is it possible to make these inquiries before a sale takes place so that the potential buyer knows in advance what to expect or not to expect?

[astontr6]

21 hours ago, Steve-B said:

if the car was sold to permanently go abroad, a V52 should've been done at the time.

now, if that owner at the time did SORN, you might have something to argue the toss about.

if not, i've got a strong feeling you're screwed with 20%.

Was the car originally registered in the UK? if so do you know the reg number? If so apply for a V5! As that will prove that tax was originally paid! But the big BUT is did the original owner claim duty draw back when it was exported? In my experience you will probably be stopped by HM customs for a vehicle check when disembarking because you do not display a UK number plate and they see It is RHD. Have you got any of the original documentation?

Bruce.

[Dave Smith]

How do you reclaim the original reg if you do not know it, the current owner has not yet said he knows it.

Its easy pay 5% import duty, not a huge amount, as it could be 20% if a more modern car.  The value declared could be different to actual sale, there could be some wriggle room there.

It is being re imported by a different person who originally exported it, might be different if it was the same person.

 

[tr graham]

If it was exported correctly DVLA will have it on record . So if it returns import duty not VAT is now applicable as we are not in the EU same as from the states 5%  . HMRC then issue a NOVA certificate  to say tax paid  and DVLA will register the car as I said before no nova no reg not even a Q plate , and I am pretty sure if you asked the question was it registered as exported the DVLA will not tell you .

graham

[Casar66]

Have checked all the papers. Found nothing, Just the BMI-heritage-trust certificate.

 

[stuart]

If the story about it going out with a serviceman is right then I suspect it was never officially exported as he would have been posted and took it with him. I wonder if Saffron TR (Derek) would have any record of it by chassis number to find an original reg number?

Stuart.