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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: use of agents by overseas acquirers

Normally we require the acquirer of the new means of transport to take personal possession of the new means of transport in the UK, as they have the legal responsibility to remove it. However, it is permissible for the acquirer to appoint an agent (such as a chauffeur, pilot or captain) to collect it and remove it on their behalf. We also accept that it is possible for the supplier to act as the removing agent to transport the new means of transport to the customer. In doing so, and to ensure the responsibility to remove remains with the acquirer, we do ask that the supply of the delivery service is a separate and distinct contract to that of the supply of the new means of transport. We do not see there is any requirement that there be a consideration for the removal services; simply that it is a separate supply contract. Failure to follow this guide-line may result in the supplier being responsible for any failure to remove.