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HMRC internal manual

VAT New Means of Transport

Roles and responsibilities

VAT:general enquiries

VAT:general enquiries deals with telephone and written enquiries about VAT and excise matters. For example

  • requests for copies of public notices
  • routine enquiries concerning the VAT treatment of goods intended for export from the EU or removal to another Member State.

Contact details for VAT; general enquiries are available on the following link

Units of Expertise (UoE)

Any queries concerning this guidance (or relating to particular persons or general procedures) should be referred initially

  • to the Personal Transport Unit
  • to the Motor Trade Unit of Expertise for vehicles,
  • for yachts to the Pleasurecraft Unit of Expertise, and
  • for aircraft the VAT Advisory team.

Role of the VAT Supply Team

Policy responsibility for the new means of transport arrangements lies with the

Supply Policy Team
3rd Floor
100 Parliament Street
London SW1A 2BQ.

Operational responsibility

This is provided by:

### Unit ### Areas of responsibility
Personal Transport Unit(PTU), Dover All processing functions of the new means of transport regime, including approving and selecting applications for verification, and producing statistics.
The Motor Trade UoE, Luton Advises on operational and assurance issues concerning motor vehicles that are new means of transport.
The Pleasurecraft UoE, Portsmouth Advises on operational and assurance issues concerning boats that are new means of transport.

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The role of Personal Transport Unit (PTU)

The PTU is the operational centre for non-commercial new means of transport acquisition and removal. The address of the PTU is:

HM Revenue & Customs Personal Transport Unit
Building 22
Priory Court
St Johns Road
CT17 9SH

Telephone: (01304) 664171

Its main functions are:

| ### For acquisitions: | * recording of notifications of new means of transport acquisitions * assessment and collection of the VAT due on new means of transport acquisitions * notifications to debt management units in event of non-payment * maintenance of central record of suspect acquirers, which are passed to Hidden Economy Teams (HETS) * administration of penalties for failure to notify and inaccuracies. | || | ### For removals: | * recording of supplies to unregistered persons or businesses for removal to other member-states * the submission of information to other member-states (direct via the CCN Mail 2) * collection of VAT on failed removals * processing and payment of claims for refund under section 40 of the VAT Act 1994 Section 40 (VATNMT4400) | | ### General: | * provision of advice and information to the public on the progression of notifications for the assessment of VAT * provision, on request, of detailed information regarding supplies of new means of transport by trader for verification on assurance visits |


The PTU will occasionally issue references to business centres. The references will identify the information to be obtained, or the action to be taken, provide a deadline for return, and be supported by any available relevant documents.


The PTU accepts enquiries by post or telephone. There is no public enquiries counter.

You are recommended to use a secure type of postage, such as recorded delivery, when corresponding with the PTU.