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

Publication Date: 2022

Publisher: Bloomsbury Professional

Copyright: 2022 Crown

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

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

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

Last update: 30th June 2022

Contents

  • Expand All
  • Collapse All
  • Open Section
    VEXMOTORS1000: Introduction
    • VEXMOTORS1100: Scope of this guidance
    • VEXMOTORS1200: The law
    • VEXMOTORS1300: Roles and responsibilities
  • VEXMOTORS2000: Basic principles
  • Open Section
    VEXMOTORS3000: Procedures for supplying vehicles under the scheme: contents
    • VEXMOTORS3100: Supplying the cars
    • VEXMOTORS3200: Applications for more than one vehicle
    • VEXMOTORS3300: Hire purchase
    • VEXMOTORS3400: Delivery procedures
    • VEXMOTORS3500: PES vehicles returning to the UK
  • Open Section
    VEXMOTORS4000: Assurance procedures
    • 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: Assurance procedures: requests for verification
  • VEXMOTORS5000: Driver and Vehicle Licensing Agency (DVLA

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