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HMRC internal manual

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

HM Revenue & Customs
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VAT Tax-Free Sales of New Motor Vehicles for use before Export: Guidance Map

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VEXMOTORS1000 Introduction: Contents  
  VEXMOTORS1100 Scope of this guidance
  VEXMOTORS1200 The law
  VEXMOTORS1300 Roles and responsibilities
VEXMOTORS2000 Basic principles  
VEXMOTORS3000 Procedures for supplying vehicles under the scheme: Contents  
  VEXMOTORS3100 Procedures on sale of vehicles
  VEXMOTORS3200 Applications for more than one Vehicle
  VEXMOTORS3300 Hire purchase
  VEXMOTORS3400 Delivery procedures
  VEXMOTORS3500 PES vehicles returning to the EC
VEXMOTORS4000 Assurance procedures: Contents  
  VEXMOTORS4100 Identifying tax-free vehicles
  VEXMOTORS4200 Checks carried out by the PTU
  VEXMOTORS4300 Other referrals to the PTU
  VEXMOTORS4400 Record-keeping procedures
  VEXMOTORS4500 Assurance checks
  VEXMOTORS4600 Review of rejected applications
  VEXMOTORS4700 Requests for verification
VEXMOTORS5000 Driver and Vehicle Licensing Agency Local Offices allocating Tax-free Plates and Pink Registration Books (VX302)