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HMRC internal manual

VAT Personal exports - tax-free sales of new motor vehicles for use before export

HM Revenue & Customs
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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 Notice 705 VAT: Buyer’s guide to personal exports of motor vehicles to destinations outside the EC and Notice 705A VAT: Supplies of vehicles under the Personal Export Scheme for removal from the European Community.