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.
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.