Guidance

Personal Export Scheme (VAT Notice 707)

Check if you can use the Personal Export Scheme and the conditions that apply if you're a buyer or a seller of vehicles.

1. Overview

1.1 What this notice is about

This notice describes the Personal Export Scheme (PES). The scheme allows motor vehicles to be supplied in the UK free of VAT if they’ll soon be exported to a destination outside the EU. This notice sets out the conditions you must follow if you want to use the scheme, either as a buyer or a seller.

1.2 What’s changed

The telephone number for the Personal Transport Unit (PTU) has been updated in section 6.1.

1.3 Who should read this notice

This notice is intended for both:

  • overseas visitors and EU residents who intend to remain outside the EU for at least 6 months
  • businesses who wish to sell vehicles under the PES

1.4 Force of law

The legal provisions that cover the PES are contained in:

  • the VAT Act 1994 section 30(8) and 30(10)
  • regulations 132 and 133 of the VAT Regulations 1995 - these regulations allow for specific conditions that have the force of law

The VAT Regulations 1995 and this notice lay down the conditions which must be met in full for a motor vehicle to be supplied VAT free under the PES.

2. Basic principles

2.1 The Personal Export Scheme

The Personal Export Scheme (PES) allows entitled customers to buy a motor vehicle in the UK free of VAT for export outside the EU. Subject to some restrictions, the vehicle can be used for a limited period in the EU before it’s exported.

Warning: it may be difficult to import motor vehicles into some countries. If you’re thinking of buying a vehicle under the scheme, you should check with the relevant Embassy or High Commission in the UK because additional restrictions, paperwork and costs may apply.

2.2 Who can buy a vehicle under the scheme

Section 2.2 has the force of law.

The scheme can be used by:

(a) overseas visitors who have not been in the EU for more than either:

  • 365 days in the 2 years before the date when they apply to use the scheme
  • 1,095 days in the 6 years before the date when they apply to use the scheme

they must also:

  • intend to leave, and stay outside, the EU with the motor vehicle for at least 6 months
  • comply with all the other conditions of the scheme

(b) entitled EU residents who have been in the EU for more than either:

  • 365 days in the 2 years before the date when they apply to use the scheme
  • 1,095 days in the 6 years before the date when they apply to use the scheme

they must also:

  • intend to leave, and stay outside, the EU with the motor vehicle for at least 6 months
  • comply with all the other conditions of the scheme

2.3 The type of vehicle you can supply under the scheme

The scheme can be used to supply a new or used:

  • motor vehicle
  • motorcycle
  • motor caravan

It cannot be used to supply:

  • pedal cycles
  • trailer caravans

2.4 If VAT is shown on the customer’s invoice

A vehicle purchased at a price including VAT will not be eligible for a refund even if the customer later exports it to a destination outside the EU.

2.5 The scheme cannot be used to buy a motor vehicle to take to another EU country

The following sentence has the force of law.

The scheme can only be used for vehicles which will be exported outside the EU.

VAT Notice 728: new means of transport explains the VAT rules for removing a vehicle from the UK to another EU member state.

2.6 Countries belonging to the EU

The VAT territory of the EU is made up of 28 member states including some territories with which they have links. Section 14 has a list of the:

  • fiscal (VAT) territory of the EU
  • special territories which are outside the EU for VAT purposes

2.7 Direct exports

There is no need to use the scheme if the vehicle is not going to be used in the UK before it’s exported from the EU. If the vehicle is going to be exported directly, you should read VAT Notice 703: exports of goods from the UK.

If the customer drives their vehicle to the EU port or airport of departure, they’ll be using the vehicle in the EU.

3. Basic information about buying a vehicle under the scheme

3.1 Where you can buy the vehicle

Section 3.1 has the force of law.

You can only buy the vehicle from a business which operates the PES.

Extras can only be supplied to you VAT free if they’re included on the invoice for the vehicle itself if you order either:

  • a new vehicle with factory-fitted or dealer-fitted extras
  • a used vehicle with dealer-fitted extras

So, if you do not order them at the same time that you buy the vehicle, you’ll be charged VAT on them.

3.2 How to apply to use the scheme

The business you’re buying the vehicle from will give you a VAT410 application form.

The following paragraph has the force of law.

You must fill in the form and sign the declaration. You are signing to say that you’ve read and understand sections 1 to 7 of this notice and that you’ll meet all the conditions of the scheme. You must give the completed VAT410 form back to the business. They’ll give you the customer copy, which you should keep.

Warning: it’s an offence to give incorrect information on the VAT410 form. If you do this, you’ll be liable to prosecution.

3.3 When you can apply to use the scheme

Section 3.3 has the force of law.

You can apply to use the scheme if you are:

  • an overseas visitor, see paragraph 2.2 and you intend to leave the EU in 15 months or less
  • an entitled EU resident (see paragraph 2.2) and you intend to leave the EU in 9 months or less

3.4 Length of time you can use the vehicle in the UK

Section 3.4 has the force of law.

You may take delivery and use the vehicle in the UK:

  • during the last 12 months of your stay in the EU if you’re an overseas visitor
  • during the last 6 months before you finally leave the EU if you’re an entitled EU resident

3.5 Who can take delivery of the vehicle

Section 3.5 has the force of law.

The vehicle can only be delivered to the person who applied to use the scheme. When you take delivery of the vehicle, you’ll have to sign a certificate of receipt. If you need somebody else to take delivery of the vehicle for you, you must ask our Personal Transport Unit for written permission (see paragraph 6.1 for contact details).

4. When you buy a vehicle under the scheme and use the vehicle before exporting it from the EU

4.1 Insuring the vehicle

You should insure the vehicle for its full purchase price, including VAT.

The following sentence has the force of law.

If you cannot export the vehicle because it’s been stolen or involved in an accident and written-off, the VAT you did not pay when you bought it will become due.

4.2 Who can drive the vehicle while it’s in the EU

Section 4.2 has the force of law.

Anybody can drive the vehicle while it’s in the EU but only if you’re still in the EU.

The vehicle can only be driven by another person who:

or who is:

  • your wife, husband or civil partner
  • a chauffeur

4.3 Visiting another EU country with the vehicle

The following sentence and bullet points have the force of law.

You can visit another EU country with the vehicle. But you can only bring the vehicle back to the UK if:

  • you bring it back before the due date for exporting it
  • you still plan to export it and leave the EU by the due date

If you’re thinking about visiting another EU country with the vehicle, you should check with that country’s VAT authorities before you go. Your vehicle has been supplied VAT free, so you need to find out whether the country you plan to visit has any tax or customs requirements you’ll need to meet.

4.4 Taking the vehicle to a country outside the EU

Section 4.4 has the force of law.

If you take the vehicle out of the EU before its final date for export, and then re-import it into either the UK or another EU country, you must declare the vehicle to customs at the place you re-import it into the EU.

If you re-import it into either the UK or another EU country, you must declare the vehicle to customs at the place you re-import it into the EU. You must show the customs officer either of the following documents:

  • the pink registration book (VX302) for a new vehicle
  • the VAT410 form for a second-hand vehicle

5. Exporting vehicles bought under the scheme

5.1 When you must export the vehicle

Section 5.1 has the force of law.

You must export the vehicle within:

  • 12 months of the date it was delivered to you if you are an overseas visitor
  • 6 months of the date it was delivered to you if you are an entitled EU resident

5.2 The last possible date by which you must export the vehicle

If the vehicle is:

  • new, its final date for exportation will be on the pink registration book (VX302)
  • second-hand its final date for exportation will be on the VAT410 form

5.3 What you need to do when you export the vehicle

The following 3 paragraphs have the force of law.

You must tell the:

If your vehicle is new you must fill in the tear-off section of the pink registration certificate (VX302) and send it to the office that serves your location. The address will be on the document.

If your vehicle is second-hand, fill in the relevant section of the vehicle registration certificate (V5C) to notify change of keeper, then send the whole document to the office that serves your location. The address will be on the document.

The office will send you a registration certificate. This will allow you to re-register the vehicle in the country you’re taking it to.

If you plan to leave the UK less than14 days after buying the vehicle, you should tell the motor dealer before you buy so that they can tell the DVLA or DVA about the export. You’ll need to take the vehicle registration certificate with you when you leave (this will be in the previous keeper’s name).

You need to make your shipping arrangements in good time so that you can be sure that your vehicle is exported by the due date.

5.4 If you do not export the vehicle

Section 5.4 has the force of law.

If you do not export the vehicle by the due date the VAT you did not pay when you bought the vehicle will become payable and we can take the vehicle away from you.

You must not dispose of, or try to dispose of, the vehicle in the EU by:

  • hire
  • pledge
  • as security
  • sale
  • gift
  • any other means

6. Vehicles bought under the scheme: change of circumstances

6.1 If your plans change while the vehicle is in the UK

Section 6.1 has the force of law.

If your plans change, you must contact our Personal Transport Unit (PTU) straight away. Their contact details are:

HM Revenue and Customs
Personal Transport Unit
Priory Court
St John's Road
Dover
Kent
CT17 9SH

Telephone: 03000 322 7071

If after buying the vehicle, you find that you cannot export it by the due date you can no longer use the vehicle VAT free.

If either you or the vehicle will not be staying outside the EU for at least 6 consecutive months from the date of export, you’ll have to pay the full amount of VAT that you did not pay when you bought the vehicle. The PTU will tell you how to do this.

6.2 If you change your plans while the vehicle is in another EU country

Section 6.2 has the force of law.

If, while you’re visiting another EU country, you decide to stay there with the vehicle, then the vehicle will not be exported from the EU by the due date. If this happens, you must tell the VAT authorities in the EU country in which you’re staying at once. They’ll tell you how you can pay the VAT and any other local taxes due.

7. Re-importing a vehicle that’s been bought under the scheme

7.1 Bringing a vehicle back to the UK after exporting it

If you bring a vehicle back into the UK after exporting it outside the EU, you’ll usually have to pay taxes at importation.

7.2 VAT charge when you bring the vehicle back to the UK

If you’re eligible for relief from duty and tax as explained in Notice 3: bringing your belongings, pets and private motor vehicles to UK from outside the EU, then you will not be charged any VAT.

If you are not eligible for relief from duty and tax, you’ll be charged VAT as follows:

You’ll be charged VAT on the vehicle’s value at the time you re-import it if:

  • you re-import the vehicle 6 months or more after the due date for export (see paragraph 5.2)
  • you can show that you and the vehicle have remained outside the EU for at least 6 consecutive months

The following sentence has the force of law.

In all other cases, you’ll be charged the VAT you did not pay when you bought the vehicle.

7.3 Licensing and registering the vehicle once it’s permanently back in the UK

You must license and register the vehicle once it’s permanently back in the UK. The only exception to this is if you are not going to use, or keep, the vehicle on the public roads.

When you arrive in the UK you must apply straight away to the nearest licensing and registration office (see section 15). To re-licence or re-register the vehicle you’ll need to produce proof that either:

  • VAT has been paid
  • you are exempt from VAT

7.4 If you re-import the vehicle into another EU country

You should contact the VAT authority in the EU country you’ll be staying in so that you can find out how to pay the VAT and any other local taxes due.

8. Basic information about selling a vehicle under the scheme

8.1 You do not have to use the scheme

The scheme is optional.

8.2 When you can take an order for a vehicle under the scheme

Section 8.2 has the force of law.

You can take an order under the scheme if your customer intends to leave the EU in either:

  • 15 months or less, if they’re an overseas visitor (see paragraph 2.2)
  • 9 months or less, if they’re an entitled EU resident (see paragraph 2.2)

8.3 What you have to do at the time of sale

The following 2 paragraphs and bullet points have the force of law.

You should make sure that your customer is entitled to use the scheme (see paragraph 2.2). If they are entitled to use the scheme, you must give them a copy of:

  • sections 1 to 7 of this notice
  • the VAT410 application form

You should explain the conditions of the scheme to the customer and give them time to read sections 1 to 7 of this notice.

By completing the VAT410 form, the applicant declares that they:

  • have received, read and understood sections 1 to 7
  • will comply with all the conditions of the scheme which are listed on the back of the VAT410 form

Warning: it’s an offence for applicants to give incorrect information on the VAT410 form. You should advise them that, if they do, they’ll be liable to prosecution.

You can get VAT410 forms from by contacting the VAT helpline.

8.4 The VAT410 form

The VAT410 form is carbonated and consists of 4 copies:

  • Part 1 - (blue) HMRC copy
  • Part 2 - (green) customer copy
  • Part 3 - (pink) supplier copy
  • Part 4 - (yellow) DVLA or DVA copy

The following paragraph has the force of law.

All completed application forms must be serially-numbered in the top right hand corner. Each separate franchise at the same location will need a separate series of numbers.

Make sure that your customers have completed the application forms fully and correctly before you accept them.

You should send the blue HMRC copy of the form to the PTU at least 2 weeks before the date of delivery of the vehicle. Their address is:

HM Revenue and Customs
Personal Transport Unit
Priory Court
St John's Road
Dover
Kent
CT17 9SH

Telephone: 03000 322 7071
Fax: 03000 583 029

This is a pre-approval scheme. The vehicle must not be released to the customer before you receive an approval number from HMRC. You may have to pay VAT if you fail to do this.

If the form is incomplete or inaccurate the, PTU will return it to you to correct which may delay the delivery of the vehicle.

If the form is completed accurately, the PTU will send you a VAT412 form. You must not zero rate the sale in your records until you’ve received this form.

If the form is completed accurately and you need to supply the vehicle urgently, the PTU can phone you with the approval number once they’ve received the VAT410 form. Once you have the number, you may release the vehicle. You must not zero rate the sale in your records until you’ve received the VAT412 form.

8.5 What you must do about invoicing vehicles and supplying extras

The following sentence has the force of law.

You must supply and invoice the VAT free vehicle direct to the applicant.

Note that you can only supply factory-fitted or dealer-fitted extras VAT free if they’re included on the initial invoice for the supply of the vehicle at the time it’s purchased.

8.6 Who should insure the vehicle

You should advise the customer to insure the vehicle for its full VAT-inclusive value at the time of purchase for the reasons explained in paragraph 4.1.

8.7 What you should do if an order is cancelled

Section 8.7 has the force of law.

If, after the application has been approved, the customer cancels it before delivery, you should contact the PTU immediately. They’ll need the following details:

  • the customer’s name
  • the serial number of the VAT410 application form
  • in the case of a new vehicle, the make and model ordered
  • in the case of a second-hand vehicle, the registration number

8.8 If you find out that the scheme’s conditions have been breached

Section 8.8 has the force of law.

You must let the PTU know immediately if you find out that:

  • a vehicle you supplied under the scheme has been retained in the United Kingdom beyond the due date for export
  • any other condition of the scheme has been breached

9. Registering and licensing when selling a vehicle under the scheme

9.1 How to register a new vehicle

Section 9.1 has the force of law.

You must:

  • submit a V55 application form and write ‘Personal export (VAT free) vehicle’ in capital letters at the top of the form
  • attach the form to the yellow copy (part 4) of the VAT410 form
  • send both documents to the licensing office closest to you

9.2 Selling a second-hand vehicle under the scheme

Section 9.2 has the force of law.

These vehicles will already have been registered, so you must:

  • tell the DVLA or DVA of the change of keeper
  • apply for a special tax disc

If there’s a current tax disc in force, you must surrender it to the DVLA or DVA before the application to use the scheme can proceed. Only the registered keeper can apply to the DVLA or DVA for a tax refund on the disc.

Send the following documents to the DVLA or DVA:

  • the yellow copy (part 4) of the VAT410 form
  • the completed V5C registration certificate
  • the V10 form (application to license the vehicle)
  • insurance certificate
  • MoT certificate, if applicable
  • the VX304 form (exemption from Vehicle Excise Duty), if applicable

If the customer intends to export the vehicle within 14 days of buying it, you should give them the V5C registration certificate (which will be in the previous keeper’s name). You must then tell the DVLA or DVA of the export.

10. Delivering a vehicle under the scheme

10.1 Before you deliver the vehicle

Section 10.1 has the force of law.

New vehicles

Before you deliver the vehicle, you must complete the details required on pages 5 and 8 of the pink registration book, showing:

  • the amount of VAT which has been paid
  • the delivery date
  • the final date for export

Second-hand vehicles

If you’ve followed the procedures in paragraphs 9.2 and 12.2, you do not need to do anything else.

10.2 Delivery receipts

Section 10.2 has the force of law.

You must keep a dated certificate of receipt for the vehicle with your records. It must be signed by the applicant.

10.3 The procedure for an urgent delivery

Note that you must not use this procedure if either the:

  • initial application by the customer has been rejected or returned for amendment
  • customer has made more than one application in any period of 6 months

The rest of section 10.3 has the force of law.

You may allow delivery within 2 weeks of the VAT410 form being completed, but only if an overseas visitor or an entitled EU resident intends to leave the UK within one month of their application to buy a vehicle under the scheme.

For all urgent delivery requests, you must complete a certificate for urgent delivery (see section 11). You should send a copy of the certificate by fax to the PTU at least 3 working days before the date you deliver the vehicle to the applicant. The certificate must be authorised by a:

  • sole proprietor
  • partner
  • director
  • company secretary or
  • a duly authorised person at a responsible level

When you fax the certificate to the PTU, you must also fax a copy of the VAT410 form and, for new vehicles, the V55 form. You should then post the original papers to the PTU (see paragraph 8.4).

10.4 Queries

If you have any questions before or after delivery of the vehicle which our helpdesk cannot resolve, you should contact the PTU at the address shown in paragraph 8.4.

11. Format for certificate for urgent delivery

Certificate for urgent delivery

Applicant’s details:

Name: ……………………………………………..……
Invoice no: ……………………

Address: ……………………………..……………………………………… ………………………………………………………………………………… ………………………………………………………………………………… …………………………………………………………………………………. ………………………………………………………………………………….
Postcode: ………………

Vehicle details:

Make: …………………………………..
Model: ………………………………….
Chassis number: ……………………
Registration number: ………………

I hereby certify that I have this day personally interviewed…………………(name of applicant) who assures me that they have not applied for or acquired a VAT free motor vehicle under the Personal Export Scheme, as described in Notice 705, within the last 6 months.

I’ve also inspected their passport number, …………….., issued by ……………(name of authority) and the following documents: (for example details of car ferry tickets, overseas residence permit, return tickets, confirmatory letters or such evidence as was seen)……………………………………………………………………………………….…………………………………………………………………………………………..

I have no reason to doubt their status as an overseas visitor/entitled EU resident (delete as appropriate) or their declared intention to leave the European Union with the vehicle on (date)…… …(this date must not be later than one month from the date of application) and to remain abroad with the vehicle for at least 6 consecutive months.

Signed: ……………………..………………………………
Position in company: ……………………………………..
Date: …………..……………………………………………

12. Records you must keep

12.1 Vehicles that you were charged VAT for

Section 12.1 has the force of law.

You must keep:

  • the normal VAT records as set out in VAT guide (Notice 700)
  • your pink copy of the VAT410 form for inspection by HMRC officers

You must also keep a separate record of each vehicle you’ve supplied under the scheme, showing:

  • the date of delivery
  • the applicant’s name and UK address
  • particulars of the vehicle supplied, including type, chassis number and registration number
  • the amount of VAT not paid on the delivery price, this must include the price of any accessories or extras and any delivery charges, less any discount allowed
  • a certificate of receipt of the vehicle, signed and dated by the applicant, this must include the chassis number and the registration number

12.2 Margin scheme vehicles

You should already have a record of these in your margin scheme stock book.

Section 12.2 has the force of law.

When you sell a margin scheme vehicle under the PES, you must close its stock book entry and include a cross-reference to the serial number of the VAT410 form. Insert ‘zero rate’ in the VAT rate column of your stock book and ‘nil’ in the VAT due column.

You must then record the sale separately and include the details listed in paragraph 12.1.

12.3 How long to keep the records

Section 12.3 has the force of law.

You must keep records of all the vehicles you’ve sold for a period of 6 years as specified in VAT guide (Notice 700).

13. Supplier’s checklist

You will need to check:

1.The customer is eligible to use the PES (see paragraph 2.2)

2.The customer has received and read a copy of sections 1 to 7 of Notice 705 (see paragraph 8.3)

3.The customer agrees to comply with all the conditions of the scheme (see paragraph 8.3)

4.The customer will personally take delivery of the vehicle in the UK (see paragraph 3.5)

5.You’ve told the customer that they’ll be liable to prosecution if the information they’ve given on the VAT 410 application form is incorrect (see paragraph 8.3)

6.You’ve advised the customer to insure the vehicle for the full VAT-inclusive value at the time of purchase (see paragraph 8.6)

7.The customer knows that the vehicle must be removed from the EU by the final date for exportation (see paragraph 5.1)

8.You’ve informed the customer that if their order is cancelled or they change their plans and the vehicle is to remain in the UK or EU, they must immediately contact either the PTU at Dover, (see paragraph 6.1) or the VAT fiscal authority in the EU country in which they are to remain

9.You’ve kept a separate record of the vehicle (see paragraph 12.1)

10.You’ve completed the VAT410 form - copies to be distributed as follows:

  • blue copy to HMRC
  • green copy to the customer
  • pink copy to the supplier
  • yellow copy to the DVLA or DVA

You must also attach the following documents:

  • for new vehicles see paragraph 9.1, the V55 form authorising the issue of a pink log book
  • for second-hand vehicles (see paragraph 9.2), the completed V5C registration document
  • V10 form (Vehicle licence application) and VX304 if the purchaser is entitled to claim exemption from payment of vehicle excise duty

11.The vehicle has been delivered directly to the person who signed form VAT410 (see paragraph 3.5)

12.The applicant has signed a dated certificate of receipt for the vehicle, and you’ve kept a copy in your records (see paragraph 12.1)

14. Fiscal (VAT) territory of the EU

14.1 VAT territory of the single market

The VAT territory of the EU is made up of 28 member states. The following table shows the member states and their territories which are included or excluded for VAT purposes.

Member state including but excluding
Austria Jungholtz and Mittelberg  
Belgium    
Bulgaria    
Croatia    
Cyprus the British Sovereign Base Areas of Akrotiri and Dhekelia the United Nations buffer zone and the part of Cyprus to the north of the buffer zone where the republic of Cyprus does not exercise effective control
Czech Republic    
Denmark   the Faroe Islands, Greenland
Estonia    
Finland   the Aland Islands
France Monaco Martinique, French Guiana, Guadeloupe, Reunion, St Pierre and Miquelon
Germany   the Island of Heligoland, Busingen
Greece   Mount Athos (also known as Agion Oros)
Hungary    
Ireland    
Italy   Campione d’Italia, the Italian Waters of Lake Lugano, Livigno
Latvia    
Lithuania    
Luxembourg    
Malta    
Netherlands   Antilles
Poland    
Portugal the Azores, Madeira  
Romania    
Slovakia    
Slovenia    
Spain the Balearic Islands The Canary Islands, Ceuta, Melilla
Sweden    
United Kingdom the Isle of Man The Channel Islands, Gibraltar

14.2 The following countries and territories are outside the EU fiscal (VAT) area

The countries are:

  • Liechtenstein
  • Andorra
  • San Marino
  • The Vatican City

If you need more information about the VAT territory of the EU, contact our helpline.

15. Contact details for vehicle licensing offices

The DVLA local offices listed license and register PES vehicles in England Scotland and Wales. Use the office closest to you.

Beverley

Crosskill House
Mill Lane
Beverley
HU17 9JB

Birmingham

30 Granby Avenue
Garretts Green
Birmingham
B33 0SD

Bristol

Northleigh House
Lime Kiln Close
Stoke Gifford
Bristol
BS34 8SR

Chelmsford

Swift House
18 Hoffmanns Way
Chelmsford
Essex
CM1 1GU

Glasgow

46 West Campbell Street
Glasgow
G2 6TT

Leeds

Unit 9
Finch Drive
Temple Point
Leeds
LS15 9JQ

Lincoln

Firth Court
Firth Road
Lincoln
LN5 7WD

London Wimbledon

Connect House
133 to 137 Alexandra Road
Wimbledon
SW19 7JY

Maidstone

Coronet House
11 Queen Anne Road
Maidstone
ME14 1XB

Manchester

Trafford House
Chester Road
Manchester
M32 0SL

Northampton

Ground Floor
Riverside House
Riverside Way
Bedford Road
Northampton
NN1 5PE

Norwich

11 Prince of Wales Road
Norwich
NR1 1UP

Oxford

Ground Floor
3 Cambridge Terrace
Oxford
OX1 1RW

Stockton

St Marks House
St Marks Court
Thornaby
Stockton-on-Tees
TS17 6QR

The phone number for the DVLA is 0300 7906 802. For textphone minicom users, the number is 0300 123 1279.

If you’re in Northern Ireland or the Isle of Man, vehicle licensing is carried out by different offices. Use the one which is appropriate to you.

Northern Ireland

DVA Licensing
County Hall
Castlerock Road
Coleraine
BT51 3TB


Telephone: 0300 200 7861

Isle of Man

Vehicle and Driving Administrator
Sea Terminal Building
Douglas
Isle of Man
IM1 2RF


Telephone: 01684 686 825

Your rights and obligations

Your Charter explains what you can expect from us and what we expect from you.

Putting things right

If you are unhappy with our service, contact the person or office you’ve been dealing with.

If you’re still unhappy, they’ll tell you how to complain.

How we use your information

Find out how HMRC uses the information we hold about you.

Help us improve this notice

If you have any feedback about this notice email: customerexperience.indirecttaxes@hmrc.gsi.gov.uk.

You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT number.

If you need general help with this notice or have another VAT question you should phone our VAT Helpline or make a VAT enquiry online.

Published 12 January 2014
Last updated 18 July 2018 + show all updates
  1. The telephone number for the Personal Transport Unit (PTU) has been updated.
  2. First published.