Goods and services for the use of entitled individuals: personal disposals
Individuals making a disposal of relieved goods must obtain prior authority from HM Revenue and Customs as VAT and duty may be due, based on the value of the goods at the time of the disposal.
Where disposal of relieved goods is made without payment of the correct VAT or duty, or without prior authority of HM Revenue and Customs, all facts should be reported to the VAT International Team. Any action should be restricted to the detention or seizure of the goods.
For procedures regarding the disposal of motor vehicles see DIPPRIV6900.