Which VAT exemption category? New section on spcr form requires reason that VAT not due on re entry 😵‍💫

[John_Silver]

Hoping to make a break for British shores on the back of this latest blow.

New section added to Border Force spcr form: If the ‘no VAT due’ box is ticked, a page now pops up asking for a justification.

Choice is:
Return Goods Relief
Temporary Admission Relief
Transfer of Residence Relief
Inward Processing
Other

I have a feeling that ticking ‘other’ will invite further investigation and needless bureaucracy. But don’t understand the meaning of the alternatives.

Although perhaps ‘Inward Processing’ suits my, pretty standard, situation? Which is: Boat bought new and paid for in UK. VAT paid, with receipt, in 2009. UK based since. In UK on B day. Evidenced by marina contract. Now returning to UK after summer cruise (April-now).

Which box to tick? @Tranona , and other VAT-savvy folk, please help!

 

[dunedin]

I am no expert, but as this was a simple summer cruise departing from the UK and now returning then I believe that falls into Returned Goods Relief - because you are returning your “goods” (in this case a yacht) after a brief stay abroad

PS. “brief” was up to 3 years previously, but think may have been extended

But the experts will be along shortly

 

[John_Silver]

Thanks @dunedin .RGR is the first option, perhaps a sign that it’s expected to be most frequently used?

 

[dunedin]

Thanks @dunedin .RGR is the first option, perhaps a sign that it’s expected to be most frequently used

I have never used the online system, but do they have anything which allows you to get explanation of the options?
You would think that would be a fairly obvious thing to build in. The jargon is not very boater friendly.

 

[Irish Rover]

I don't think there's any doubt but it's RGR.

 

[RunAgroundHard]

HMRC states RGR can be used for the following, from the website link below.

Pay less import duty and VAT when re-importing goods to the UK)

returned personal property, vehicles, sports equipment or means of transport

Later in the document linked, the time to return can be waived for personal boats

he requirement in this instance is the three year limit.

The requirement will also be waived if:

professional effects are being returned to the UK to be used for professional purposes — including portable instruments of the applied or liberal arts (required by the claimant for their trade or profession)
collectors’ or heritage items (such as collectable items of furniture or ceramics) that were originally manufactured in the UK and have been acquired outside the UK
personal property of a UK resident is being returned to the UK for either:
personal (non-commercial) use of a UK-resident person
meeting household needs of a UK-resident person
‘Personal property’ includes:

household effects including personal effects, household linen, furnishings and equipment intended for the personal use of the claimant or for use within their household
cycles, motor cycles, private motor vehicles (and their trailers), camping caravans, pleasure craft and private aircraft

 

[John_Silver]

Thanks chaps. Going with RGR and hitting the send button!

 

[John_Silver]

I have never used the online system, but do they have anything which allows you to get explanation of the options?
You would think that would be a fairly obvious thing to build in. The jargon is not very boater friendly.

Using my laptop, just now, to update the form, I noticed a ‘help’ link, below the exemption choices. Which I either didn’t see or wasn’t there, when using it on my phone originally. Could well be ‘finger trouble’ my end - often is!

Barring the surprise factor of the extra VAT question, it’s a user friendly form. Once entered, it automatically populates boat name & registration details. Likewise skipper & passport number (presumably crew too, if applicable). Just fill in arrival / departure date and submit.