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HMRC internal manual

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

Assurance procedures: review of rejected applications

Periodically, the Personal Transport Unit (PTU) - see VEXMOTORS1300 - reviews the numbers of rejected applications and takes steps, if necessary, to improve a dealer’s performance by identifying where procedures are not being followed. It may be necessary at this stage to educate dealers on the correct procedures as set out in Notice 705A.