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HMRC internal manual

VAT New Means of Transport

Purchasing a new means of transport in the UK for removal to another member-state: pre-registered and demonstrator vehicles

Pre-registered or demonstrator vehicles supplied as a new means of transport

A pre-registered vehicle or demonstrator vehicle can be supplied as a new means of transport if it falls within the definition of a new means of transport. The applicant will still have to complete a VAT 411 and comply with the terms of the relief. The vehicle will not be re-registered with an export registration mark: it is therefore particularly important that assurance staff confirm that a VAT 411 has been sent to the PTU.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)