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Anyway for the moment make sure the TAX disc is always current else you won't be able to drive it in the UK for driving over here it is not required.If the MOT expires you can still drive it (in the UK) as long as you going to the MOT appointment .Keep it insured at all times ,I only found one agent in the UK which sells this kind of policy called Stuart Collins & Co .Also buy some snow tyres for the winter they are absolutely worth it ! IMO at some stage you will get sick of taking it back to the UK to keep it legal but at least you have sometime to think about it
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We had the problem of a UK-registered automobile garaged in Switzerland, almost never used, for a couple of years.
After research of Swiss laws, long discussion with Swansea and a petition (dismissed) to the European Parliament, it turns out this is the law:
-- An unregistered foreign car may be garaged in Switzerland off-road and used up to 30 days by a nonresident (somewhat simplifying, since it doesn't help the OP anyway)
-- EU law forbids the driving in any EU country of an untaxed car registered in a different EU country. The only way legally to get the car back to Britain once the tax disc expired would be (1) get Customs plates for it to drive through France; (2) put it on a trailer or tow-truck; (3) use "transporter" or "dealer" plates (I don't know about French law on this; in the UK such plates (red-on-white) can only be used when the dealer has a proprietary interest in the car (thus we could sell a garaged car located in London with a SORN and the buying dealer could use such plates; but we couldn't have them used for a car brought from Switzerland that we were keeping)
-- In fact, no French gendarme knows the law as well as I do, and we did drive the car here and there from time to time in France. Until the day the clutch gave out on the N5 and luckily the two traffic lights between Lugrin and Vouvry were green, and the Swiss customs officer waved us through. Because if we'd had to take the car out of second gear it would never have started again. And the VW dealer in Vouvry said it wasn't worth fixing so we gave it to him for parts. DVLA problem solved.
-- But according to the DVLA, once we arrived in the port of Dover so long as it was insured in Britain and so long as we called ahead to an MOT testing station anywhere in England or Scotland, we could drive there without a tax disc to have it inspected forthwith.
My argument that failed before the EU was that inasmuch as my daughter (to whom the car belonged, and who is an EU citizen) was using it as part of her EU cross-border self-employment rights, Britain could not make it legally impossible or impractical to tax the car while it remained abroad. And we should not have greater rights within Britain (to take the untaxed car to an MOT appointment) than we have in France (no right to drive it at all). Anyway we lost that case.
If we didn't have the (international) insurer we have, who impose no time limit on use of the car outside of Britain, the above would not have worked.