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Apply for release from conditions of relief on private motor vehicle (C&E109)

Use the online service or postal form (C&E109) to apply for release from the conditions of Transfer of Residence or Returned Goods Relief for a private motor vehicle.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
31 December 2020
Show all updates

  1. This page has been updated because the Brexit transition period has ended.

  2. An email and postal address have been added to return completed forms to HMRC.

  3. Amendment made to clarify that documents submitted online as supporting evidence should be no more than 5MB in size and be in PDF or JPEG format.

  4. An online forms service is now available.

  5. First published.

Documents

Apply online

https://www.tax.service.gov.uk/digital-forms/form/application-for-release-from-conditions-of-relief-for-a-private-motor-vehicle/draft/guide

Apply by post

Ref: C&E109

PDF, 214 KB, 2 pages

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Information you'll need to apply for release from conditions of relief for a motor vehicle

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Details

To apply for release from the conditions of Transfer of Residence relief or Returned Goods Relief for a private motor vehicle you’ve imported, either:

  • use the online service
  • fill in the form on-screen, print it off and post it to HMRC

You’ll need to sign in to use the online service. If you do not already have sign in details, you’ll be able to create them.

If you use the online form you’ll get a reference number that you can use to track the progress of your form.

Post your completed form to the address below:

HMRC
CAR Team
BT Ops Level 8
Dorchester House
52-58 Great Victoria Street
Belfast
BT2 7WF

You must also complete a Single Administrative Document part 6 (C88 (6)) as proof of authorisation to import or export for the country of destination.

Contact the HMRC Cars Team by telephone on: 03000 579 069 if you have any problems.

Email HMRC to ask for this form in Welsh (Cymraeg).

Find out how accessible our forms are.

Additional information

You can send additional information with your online form but the documents sent should not be bigger than 5MB in PDF or JPEG format.

You can send your form and documents by email to: ecsm.nchcars@hmrc.gsi.gov.uk. Include the unique reference number you received, if you applied using the online form.

You have 15 working days from the day you submitted your application to send in any additional information that’s needed. If you do not, HMRC will not be able to proceed with your request and you’ll have to send it again. This will be treated as a new application.

Before you fill in the form

Read the information you’ll need to apply for release from conditions of relief for a motor vehicle document to find out what you’ll need to apply.

Notice 3: bringing your belongings, pets and private motor vehicles to UK from outside the EU explains how to import your personal belongings, pets and private motor vehicles into the UK from outside the EU.

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