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HMRC internal manual

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

Assurance procedures: requests for verification


The Personal Transport Unit (PTU) - see VEXMOTORS1300 - select a proportion of applications for verification. They select from applications that have been checked, as well as those that are awaiting scrutiny; and may request verification after approval. Selections are based on an analysis of risk, and it is important, therefore, that all requests for verification are carried out.

Following the extension of the scheme to used vehicles in April 2000, the PTU monitor closely the numbers of PES applications and liaise with DVLA to obtain details of vehicles not exported.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)