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VEXMOTORS1300 | Introduction: Roles and responsibilities

From HM Revenue & Customs · VAT Personal exports - tax-free sales of new motor vehicles for use before export

VAT:general enquiries

VAT:general enquiries deals with telephone and written enquiries from business about VAT and excise matters. For example

  • requests for copies of public notices

  • routine enquiries concerning the VAT treatment of goods intended for export from Great Britain, the EU or removal to another Member State.

Contact details for VAT: general enquiries are available on the following link http://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries

Units of Expertise (UoE)

Any queries concerning this guidance (or relating to particular persons or general procedures) should be referred initially

  • to the Personal Transport Unit

  • to the Motor Trade Unit of Expertise

Role of the VAT Fraud Deductions & Imports Policy Team

The VAT Fraud, Deductions & Imports policy team is responsible for the VAT Personal Export scheme.

The team is the policy maker for the schemes.

If you are seeking policy advice on a particular case you should submit either a General Advice Request or a Technical Advice Request. Please see VPOLADV for more information. All requests for advice must be first referred to the UoE who will advise if the question needs to be forwarded.

Policy teams do not deal directly with the public and the public should not be referred to them.