Needosh, Theres much mis-information here
Transfer of residence.( The TOR process) This is an EU wide scheme, ( not just the Uk), which allows a genuine returning person, setting up residence in the EU, to bringin all their possesions, Vat and duty free. Its a fairly straightforward process. Ensure that the boat is specifically mentioned and referred to , incase you get hassle in other EU countries. Contact HM Customs
Note that means before setting off, ensure you have the TOR process underway and have a letter or something from HM customs agreeing you are bringing the boat by sea to the UK. This avoids problems in the Azores
or elsewhere in the EU if you land somewhere other then the UK first. Technically on "new means of transport"m VAT is only payable in the country of destination
, so all of this is within the UK remit.
CE Marking. The legal
position is that ANY boat that is outside the EU must be CE marked on importation. ( Forgot this "put in use", as it refers to business imports). There is no exclusion for boats currently outside the EU, irrespective of age, the 1995 excemption refers to boats in the EU at that date, however if yours was thats fine, but it was exported and hence is subjected to CE on re-entry.
The Recreational Craft Directive ( which the CE markl shows conformance) only allows excemption for home built boats. In your case CE marking is required at or before importation. ( The 6 months excemption , actually 18 months , is only for non-resident foreigners visiting the EU).,
Note that in practice noboby will police the entry into the Uk of a non CE boat, ( well you would be most unfortunate if Trading standards found you) but you will be unable to ever sell the boat and technically you are liable to 200000 fine or 6 months in gaol !!.
The simplest is to have it certified under category D, but this may affect her future resale value.
The key thing is that you must go through the RCD process. But you could do it in the UK , ( which is what I would do) when you import
the boat, technically this is illegal, but doable.
What flag you have the boat in is completely irrelevant to VAT and CE. Its your status that counts