Many of you will be aware of the changes to the rules for returning your personal belongings back to the UK at the end of an assignment due to BREXIT. These rules included the need to apply for a Return of Goods Relief (RGR) for returning UK tax-paid vehicles mid-assignment (i.e. part exchange).
The HMRC Return of Goods Relief (RGR) has been amended (wef 01 Jun 21) to benefit the SP/UKBC. These recent changes have been due to long negotiation with HMRC to allow entitled UK Defence Personnel resident in Europe to return Tax-paid vehicles back to GB, mid tour, without having to complete a ToR process or paying any import duties.
In a nut shell, no more pitfalls, which is good news for all overseas SP/MOD Civilians. As long as the vehicle was exported from the UK by the SP/MOD Civilian it can be returned by the same SP/MOD Civilian under RGR. (for sale or part exchange). This link is to GEO Policy site with the RGR Notice 7 which explains in detail the requirements. There is a time limit of 6 years from date of export from the UK from date of export.
If and when you decide to return your TP Vehicle to GB then please follow the instruction, guide and application process here. I hope this helps and if you require any further guidance you can contact the GEO, C&I staff via GSO-GEO-CI-GPMailbox@mod.gov.uk