HMRC Guidance: Personal Export Scheme (VAT Notice 707)

Check if you can use the Personal Export Scheme and the conditions that apply if you’re a buyer or a seller of vehicles.

Contents

• 1. Overview
• 2. Basic principles
• 3. Basic information about buying a vehicle under the scheme
• 4. When you buy a vehicle under the scheme and use the vehicle before exporting it from the UK
• 5. Exporting vehicles bought under the scheme
• 6. Vehicles bought under the scheme – change of circumstances
• 7. Re-importing a vehicle that’s been bought under the scheme
• 8. Basic information about selling a vehicle under the scheme
• 9. Registering and licensing when selling a vehicle under the scheme
• 10. Delivering a vehicle under the scheme
• 11. Format for certificate for urgent delivery
• 12. Records you must keep
• 13. Supplier’s checklist
• 15. Contact details for vehicle licensing offices
• Your rights and obligations
• Putting things right
• How we use your information
• Help us improve this notice

Source gov.uk

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