Customs and Immigration (C&I) has put together some key reminders for you:
1. Plan early and apply for your BFG NOVA.
The BFG NOVA is the special certificate of authority to bring a personally owned and BFG registered vehicle to the United Kingdom permanently. Although C&I cannot enter data onto the HMRC database to generate the NOVA until 28 days before it becomes valid, they will accept applications before this point.
2. Selling your tax free car in the UK.
When you return to the UK, you must keep your tax free car for at least 12 months after initial BFG registration. You will find this date on your BFG registration document (BFG 73). If you sell your car before this point; you will receive a tax bill and may be subject to follow up action by line management or chain of command.
3. Impact of lapses in BFG Vehicle Registration.
If your BFG registration lapses on a tax free vehicle eg for non-payment of insurance premium, the unregistered period is added on to the 12 months for taxation purposes. This means you will have to keep your vehicle longer, before selling it as failure to do so, would result in you receiving a tax bill.
HQ C&I BFG - Tel. Bie Mil (81) 2635.