VEXMOTORS4400 - 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

Dealers and customers should retain VAT 410s for at least 6 years, after which time they must be disposed of as restricted waste.

Record-keeping requirements

Suppliers selling vehicles under the scheme must maintain the records which are set out in VAT Notice 707: Personal Export Scheme.