SolvedVEXMOTORS4400 | Assurance procedures: record-keeping procedures
From HM Revenue & Customs · VAT Personal exports - tax-free sales of new motor vehicles for use before export
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.