Tax free

Wha happens if I sell my tax free car before it is 12 months old? I know I have to pay the tax back but who chases me for it? Is it UK HMRC or is it the german tax authorities?
ive just had one of my lads hit for selling his, ?2000 to pay back to the germans! chased by some one in BFG and paperwork sent to the SSA in RHQ this was 2 years ago.
If the car has been exported to BFG then the Germans collect.

If the car was never exported and remained in the UK then UK collect however, if exported and the owner has returned to uk the prior to the bill being raised then the UK will collect on behalf of the german authorities.

Hope this helps
If you keep the car for 6 months you can sell it with no tax to pay back, but you will lose your BFG entitlement. Anything before as above + lose BFG entitlement.

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