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

2021

6 May 2021 published amendments

Driver and Vehicle Licensing Agency (DVLA)

Amendments made for Catherine Flynn

Assurance procedures: review of rejected applications

Amendment made for Catherine Flynn

Assurance procedures: assurance checks

Amendments made for Catherine Flynn

Assurance procedures: record-keeping procedures

Amendments made for Catherine Flynn

Assurance procedures: other referrals to the PTU

Amendments made for Catherine Flynn

Assurance procedures: checks carried out by the PTU

Amendments made for Catherine Flynn

Assurance procedures: identifying tax-free vehicles

Amendments made for Catherine Flynn

Amendments made for Catherine Flynn

Procedures for supplying vehicles under the scheme: contents

Change of name to VEXMOTORS3500 for EC to UK at the end

Procedures for supplying vehicles under the scheme: PES vehicles returning to the UK

Amendments made for Catherine Flynn

Procedures for supplying vehicles under the scheme: delivery procedures

Amendments made for Catherine Flynn

Procedures for supplying vehicles under the scheme: Applications for more than one vehicle

Amendments made for Catherine Flynn

5 May 2021 published amendments

Procedures for supplying vehicles under the scheme: supplying the cars

Amendments requested by Catherine Flynn

Basic principles

Amendments made for Catherine Flynn

Introduction: Roles and responsibilities

Amendments requested by Catherine Flynn

Introduction: The law

Amendments made for Catherine Flynn

Introduction: Scope of this guidance

Link changed as per request from Catherine Flynn

2020

7 December 2020 published amendments

14 May 2020 published amendments

Basic principles

New paragraph added to deal with COVID19 emergency.