The guidance is aimed at HM Revenue and Customs staff and should
not be relied upon by businesses in calculating their taxes and
duties.
This guidance describes the assurance procedures for the
supply of tax-free vehicles under the Personal Export Scheme (PES).
It should also assist in responding to general enquiries from
traders and members of the public. Further information is given in
Notice 705 VAT: Buyer's guide to personal
exports of motor vehicles to destinations outside the EC and
Notice 705A VAT: Supplies of vehicles under
the Personal Export Scheme for removal from the European
Community.
