IMPORTING VEHICLEs INTO THE UK and purchasing vehicles in the uk

When Participating Nations' (PN) personnel arrive in the UK on assignment and import their vehicle (car, motorhome, van, motorcycle) they must register the vehicle with HM Revenue & Customs (HMRC) and the Driving Vehicle Licensing Agency (DVLA). This is done through the PN Policy Support Officer (PNPO).

PNs must notify the PNPO of the import of their vehicle within 5 days as the import must be registered with HRMC within 14 days

Entitlement to hold Vehicles

A single/unaccompanied PN is entitled to hold one new or one used vehicle under VFR at any one time.

An accompanied/married/civil partnership PN is entitled to hold two new vehicles (new or used) under VFR at any one time.

New vehicle = less than 6 months old and less than 6000 km

Used vehicle = over 6 months old and more than 6000 km

Visiting Forces Relief

PNs are entitled to Visiting Forces Relief (VFR) to purchase a new vehicle VAT-free and to claim duty-free fuel (for duty driving) and VAT refunds on parts/accessories for registered vehicles.

Vehicles must be fully registered with HMRC and DVLA in order to submit a claim under Visiting Forces Relief. The registration process cannot be started until the PN and the vehicle are in the UK.

The registration process can take approximately 6 weeks as all forms are completed in hard copy and sent via by post. The PNPSO initially registers your vehicle with HMRC, then upon receipt of a response from HRMC the vehicle can be registered with DVLA.

Please contact the PNPSO for further details of the registration process and the documentation required and other requirements such as an MOT test if your vehicle is over 3 years old.

If you wish to purchase a tax-free vehicle, either from a UK dealership or from another country, the PNPSO will assist with the necessary Customs forms to enable this.

UK Vehicle Road Tax

PNs are exempt Vehicle Road tax for the first 12 months (on imported vehicles or UK tax-free purchases only).

After 11 months DVLA will notify PN of the vehicle tax due. The letter states the amount due, how to pay and the forms and documents required.

Used UK vehicles purchased in the UK are not eligible for this exemption.

Motor Insurance

It is a legal requirement to have motor insurance to drive your vehicle on UK roads.

Third-party insurance is the legal minimum. This means you are covered if you have an accident causing damage or injury to another person, vehicle, animal, or property. However, it does not cover any costs like a repair to your own vehicle.

The police could give you a fixed penalty of £300 and 6 penalty points if you are caught driving a vehicle you are not insured to drive.

Even if the vehicle itself is insured, if you are not correctly insured to drive it you could get penalised.

Transfer of Residence Relief

HMRC advised that PNs have an option to import their vehicles under Transfer of Residence (TOR) Relief if conditions are met; however, they recommend the use of Visiting Forces Relief.

Full details on the GOV.UK website - www.gov.uk/guidance/application-for-transfer-of-residence-relief

Please be aware that if you import a vehicle under TOR Relief, you are NOT eligible to claim for refund of VAT on fuel or parts/accessories purchased for your vehicle.