VEXMOTORS1100 - Introduction: Scope of this guidance

The guidance is aimed at HM Revenue and Customs staff and should not be relied upon by businesses in calculating their taxes and duties.

This guidance describes the assurance procedures for the supply of tax-free vehicles under the Personal Export Scheme (PES). It should also assist in responding to general enquiries from traders and members of the public. Further information is given in VAT Notice 707 Personal Export Scheme.