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HMRC internal manual

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

Assurance procedures: other referrals to the PTU

The following should be referred to the Personal Transport Unit (PTU) - see VEXMOTORS1300 for contact details.

Reclassification of applicant Requests received from an EC resident to be reclassified as an overseas visitor eligible for 12 months’ tax-free use.
Requests for extension of time Requests for an extension of time beyond the due date for export, with reasons for the request are to be forwarded for consideration.
Cancelled orders Where the HMRC copy has been forwarded to the PTU and the order for the vehicle is subsequently cancelled by the applicant, the supplier must notify the PTU by returning the VAT 412 - Personal Export Scheme: Schedule of Approved Applications. On receipt of this cancellation, the PTU will attach the VAT 412 to their copy of VAT 410.