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HMRC internal manual

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

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HM Revenue & Customs
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Assurance procedures: checks carried out by the PTU

The Personal Transport Unit (PTU) in Dover - see VEXMOTORS1300 for contact details -provides the first point of contact in our assurance methods, and careful scrutiny of the application Form VAT 410 can identify applications from people not entitled to tax-free vehicles.

The basic aims of assurance are to:

  • ensure that dealers who supply tax-free vehicles comply with the procedures set out in Notice 705A, and
  • ensure only eligible persons take delivery of tax-free vehicles.

Completed applications are the basis on which a tax-free supply is allowed, and on which any subsequent proceedings for false declarations are based. The PTU checks for previous applications and delivery and export dates before approving or rejecting applications. If you have any queries on the criteria for approving or rejecting applications, or selection of applications for verification checks, please contact the PTU.

The PTU examines all applications. Amongst other things, they will check the intended date of departure and deal urgently with applications showing an immediate export date, to ensure delivery before the applicant leaves the country. They will also ensure that delivery is not effected where the due date for export is outside the period of tax-free use allowed.