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Students and workers
You may be able to use a vehicle with non-UK number plates for longer than a 6-month period, without taxing or registering it, if all the following apply:
you’re a student or worker
you normally live outside the UK
you’re in the UK for a set study or work period
the vehicle is registered in its home country
You must contact HMRC before or upon arrival in the UK to apply for customs relief.
If you meet the conditions above, HMRC will give you a customs relief form which you can present to the police if you’re stopped when driving your vehicle.
If your vehicle is eligible for customs relief and you stay in the UK after it expires (normally at the end of the study or work period), you must register and tax your vehicle in the UK.