Form

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

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

Documents

Apply online (sign in to, or set up a Government Gateway account)

Apply by post

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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 form service (sign in to, or set up a Government Gateway account)
  • print the postal form, fill it in by hand and post to HM Revenue and Customs (HMRC)

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

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.

Phone the HMRC Cars Team on 03000 579 069 if you have any problems.

Additional information

You can submit any additional information you need to give by either attaching it to the online form, or sending by email. If you submit this using the online form, the documents should be no more than 5MB in PDF or JPEG format.

If you want to submit additional information by email, send it to ecsm.nchcars@hmrc.gsi.gov.uk. Include the unique reference number you received if you’ve 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 don’t, HMRC won’t 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.

Published 4 April 2014
Last updated 20 June 2017 + show all updates
  1. 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.
  2. An online forms service is now available.
  3. First published.