If you're taking your vehicle out of the UK for more than 12 months, it'll be considered to have been permanently exported.
If you have a registration certificate (V5C, or V5CNI in Northern Ireland (NI)) then you must complete the section: 'Notification of permanent export' (V5C/4 or V5C/4NI) and send it to the DVLA in Swansea. You must take the rest of your registration certificate with you in case you need to re-register the vehicle abroad.
If you don't have a registration certificate, you'll need to get one using form V62. More information can be found on this Government webpage: Taking a vehicle out of the UK.
If you're taking your vehicle out of the country for less than 12 months, you must take your registration document (V5 or V5NI) or certificate (V5C or V5CNI) with you. If you don't have one, you should apply for one (Replacing a registration document).
Keep in mind that the vehicle would still be under UK law while temporarily abroad. It should therefore remain taxed otherwise it would need to be transported and not driven when it returns to the UK. For further information see the GOV.UK website.
If you're moving from Great Britain (GB) to Northern Ireland (NI), or from NI to GB, fill in the 'Change of address' section on your V5C or V5CNI and send to the DVLA in Swansea. The DVLA will send you a new V5C for free.
You can take a vehicle abroad under the 'direct export' or 'personal export' schemes only if you meet the right criteria.
If you buy a vehicle under this scheme, you must take it abroad without using it on UK roads. You don't have to pay a first registration fee or vehicle tax.
Once the vehicle is exported, the manufacturer or applicant should return the appropriate part of the direct export certificate (V308) to the DVLA.
Under this scheme, you can use the vehicle on UK roads for a limited time before exporting it to a country outside the UK. You must be either an overseas visitor to the UK or a UK resident intending to live outside the UK for 6 months.
UK residents can use the vehicle in the UK for up to 6 months, but the vehicle has to be taxed. Overseas visitors can use the vehicle for up to 12 months without tax. A registration mark will be given from the 'XA – XF' range and a pink registration certificate VX302 issued. These vehicles are subject to the first registration fee.
If you've leased, hired or rented a vehicle, you need the vehicle on-hire certificate (VE103) to show you are allowed to have it. You can get the certificate from the following organisations (subject to a small administrative fee):