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What are the restrictions for Tax Free Use if the destination is outside the EU?

April 26, 2017destination EU Free outside tax

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What are the restrictions for Tax Free Use if the destination is outside the EU?

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You are entitled to use the vehicle free of UK taxes for up to one year in the UK, providing you have been outside the EU for at least one year in the past two, or three years within the last six. Otherwise you may use the vehicle for six months only, before you and the vehicle must leave the UK. If for any reason you are unable to leave within the 6 or 12 month period, you must contact HM Customs.