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Not sure of all the issues you raise but my berthing receipts are in my name so of limited use to future owners.If I may ask how?
Say I brought Quiddle boat privately in the UK and he give me his documents and prove to say the boat was in the EU 2020 ,
I then sailed it over to Spain within three years I can return and claim RGR .
Now say I sold it a year in a later in Spain ,passing over the Document Quiddle given me who going to know the boat lost its EU vat status?
The boat could had been sold to me in the EU where it would had kept its EU vat status .
Unless there some paper trail ie sold through a brokers or when registering
the boat as a new owner is asked the question in what country did you buy the boat , which does not happen at the moment at less .
To add to that are boats going to keep claiming RGR every time they leave the UK and return .
If thats the case HMRC are in for a real problem the amount of boats that cross the channel throughout the summer months each year,
Or is just informing custom by calling the yachtline enough .
Returning to UK requires Yachtline call plus submission of Form C1331 and CA strongly advise positive acknowledgement from HMRC on RGR status.
When it comes to the crunch is it not the case that a judge will rule on whether a boat was where the owner claims on the balance of probabilities? There has to be a limit to how much evidence HMRC can demand whilst not providing any evidence to the contrary themselves.