How to apply for returned goods relief

[John H]

Sorry if this has already been answered, but I've been unable to get clear information.

I bought my boat in the UK in 2010 and sailed it to France in 2018. Since then it has been berthed in Arzal Marina in Brittany, including on 31 Dec 2020.

I now plan to bring the boat back to the UK and understand that VAT will not be payable as Returned Goods Relief applies with an automatic waiver for the three year rule. However I cannot find any clear information online about what I actually need to do, if anything, to claim this relief. Tried ringing the national yachtline, who referred me to the "pleasurecraft team" (two people apparently) who are not available, also had a dry run of the eSCR system for reporting planned arrivals but that doesn't seem to address it.

So does anyone know? Better still, if anyone has already gone through whatever the procedure might be, how does it work?

Many thanks ..

 

[Tranona]

Exactly what you have done. When you report arrival under the process you will advise that you are returning the boat and HMRC will confirm. Don't think there is any big deal.

You will also be able to do the same if you want to return to the EU within 3 years to maintain the boats EU VAT paid status. Might not be of any value unless you want to sell the boat in the EU as you can always visit under TA

 

[John H]

Many thanks Tranona.

In fact I just also got an email response from the HMRC pleasurecraft team (much more quickly than I expected) which I'll copy here in case it helps people in future as it's clearer than anything I've seen in the online documentation:

"I can confirm that you will be eligible to claim Returned Goods Relief when you return to the UK with your vessel.

On arrival please fly the Q flag and call the National Yachtline 0300123 2012 to declare yourself into UK waters. Do mention that you are a returning vessel and are claiming RGR. You will also need to complete the form C1331 - Declare pleasure craft on voyages leaving or arriving in the UK (C1331)

Alternatively, this can be done using the new Home Office electronic system SPCR. Tell Border Force and HMRC you are sailing to or from the UK in a pleasure craft

The declaration to RGR is an oral one and just the act of sailing in is the declaration. There is a box on the C1331 that asks if this is your first time in the UK and whether VAT has been paid"