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HMRC internal manual

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

Assurance procedures: record-keeping procedures

Record of applications

The Personal Transport Unit (PTU) maintains a record of the number of approved and rejected applications - see VEXMOTORS1300 for PTU contact details.

Disposal of application forms

ion of time limits. Dealers and customers should retain VAT 410s for at least 6 years, after which time they must be disposed of as restricted waste.

Record-keeping requirements

Suppliers selling vehicles under the scheme must maintain the records which are set out in Notice 705A VAT: Supplies of vehicles under the Personal Export Scheme for removal from the EC.