Jump to Content
Jump to Main Navigation
User Account
Sign in to your personal account
Not registered?
Sign up for a personal account
Have an access token?
More
Subscribe
How to use this site
BPRO
Menu
Home
All Content
Cases
Commentary
Legislation
Precedents
News
New Platform FAQs
My Content
(0)
Recently viewed
(0)
Save Entry
My Searches
(0)
Recently viewed
(0)
Save Search
Print
Save
Cite
Email this content
Share Link
Copy this link, or click below to email it to a friend
Email this content
or copy the link directly:
https://www.bloomsburyprofessionalonline.com/view/vat_partial_exemption_guidance/vat_partial_exemption_guidance.xml
The link was not copied. Your current browser may not support copying via this button.
Link copied successfully
Copy link
Print
Save
Cite
Email this content
Share Link
Copy this link, or click below to email it to a friend
Email this content
or copy the link directly:
https://www.bloomsburyprofessionalonline.com/view/vat_partial_exemption_guidance/vat_partial_exemption_guidance.xml
The link was not copied. Your current browser may not support copying via this button.
Link copied successfully
Copy link
Show Less
Restricted access
VAT Partial Exemption Guidance
Publication Date:
2024
Publisher:
Bloomsbury Professional
Copyright:
2024 Crown
VAT Partial Exemption Guidance
Guidance on partial exemption and the Capital Goods Scheme
Last update
: 29th February 2024
GO
Contents
Contents
Expand All
Collapse All
PE05000: Data Protection
Close section
PE10000: Partial Exemption basics
PE10500: Introduction
PE11000: EU law
PE11500: UK law
PE12000: Partly exempt businesses and exempt input tax
Close section
PE20000: Partial Exemption principles
PE20500: VAT, Input tax and PE methods
PE21000: Attribution
PE21500: Attribution case law
PE22000: Sectorisation
PE22500: Allocation
PE23000: Apportionment
PE23500: Fiscal neutrality and PE
PE24000: Fair and reasonable
PE24500: De minimis
PE25000: Use
Close section
PE30000: Partial Exemption methods
PE30500: The standard method
Close section
PE31000: Simplifications to the Standard Method
PE31050: The scope of the standard method
PE31100: In-year provisional recovery rate
PE31200: Early annual adjustment
PE31300: Use-based option for new partly exempt businesses
PE32000: Exclusions from the standard method and incidental supplies
PE32500: The standard method override
PE33000: Introduction to special methods
PE33500: Combined Partial Exemption and business non business methods
PE34000: Regulation 103: recovery of input tax attributable to foreign and specified supplies
PE34500: The ‘Combined’ method
PE35000: Regulation 103B
PE35500: The special method document
PE36000: Partial exemption special method example paragraphs
PE37000: Longer period adjustment
Close section
PE40000: Consideration of PE methods
PE40500: Consideration of Partial Exemption (PE) special methods: introduction
PE41000: Consideration of Partial Exemption (PE) special methods: when a special method is appropriate
PE41500: When Income goes wrong
PE42000: Consideration of Partial Exemption (PE) special methods: requests for a special method and information required
PE42500: Consideration of Partial Exemption (PE) special methods: consideration, approval and refusal of a special method
PE43000: Consideration of Partial Exemption special methods: the declaration
PE44500: Consideration of Partial Exemption (PE) special methods: De facto approval
PE45000: Consideration of Partial Exemption (PE) special methods: ‘Provisional’ methods
PE45500: Consideration of Partial Exemption (PE) special methods: estimated input tax recovery
PE46000: Consideration of Partial Exemption (PE) special methods: sampling exercises and fixed percentages
PE46500: Consideration of Partial Exemption (PE) special methods: retrospective changes to a method
PE47000: Consideration of Partial Exemption (PE) special methods: backdating approval
PE47500: Consideration of Partial Exemption (PE) special methods: requests for changes to special methods
PE48000: Consideration of Partial Exemption (PE) special methods: ‘Gaps’ in special methods
PE48500: Consideration of Partial Exemption special methods: unsatisfactory methods
Close section
PE50000: Partial Exemption powers
PE50500: Partial Exemption powers: overview of Partial Exemption powers
Close section
PE51000: Partial Exemption powers: special method override notice
PE51100: Partial Exemption powers: special method override notice: introduction and law
PE51200: Partial Exemption powers: special method override notice: serving a notice
PE51300: Partial Exemption powers: special method override notice: example of a special method override notice
PE51400: Partial Exemption powers: special method override notice: the effect of a notice and corrections required
PE51500: Partial Exemption powers: special method override notice: handling issues for HMRC notices
PE51600: Partial Exemption powers: special method override notice: approval of businesses' notices
PE51700: Partial Exemption powers: special method override notice: termination of a notice
PE51800: Partial Exemption powers: special method override notice: appeals to the VAT and duties Tribunals
PE51900: Partial Exemption powers: special method override notice: the special method override notice regulations
PE52000: Partial Exemption powers: directing a special method
Close section
PE60000: Other partial exemption issues
PE61000: Changes in intention of use
PE62000: Group & Divisional Registration
PE62250: Local Authorities
PE62500: Transfers of going concerns (TOGC)
PE62750: Credit notes
PE63000: Correcting errors
PE63250: Belated claims for input tax
PE63500: Road Fuel Scale Charges
PE63750: Research and development
PE64000: Bad debts
PE64250: Sports club membership subscription
PE64500: MOT testing
PE64750: Insolvency
PE65000: The brewers tenanted estate agreement
PE65250: Free supplies of catering
PE65500: IPT and values-based partial exemption methods
PE66000: Lennartz treatment
PE67000: The Capital Goods Scheme (CGS)
PE68000: Other Partial Exemption issues: Movement of own goods: Contents
PE68000: Other Partial Exemption issues: Movement of own goods: Contents
Close section
PE70000: Guidance for specific trade sectors
Close section
PE71000: Educational establishments
PE71100: Guidance for specific trade sectors: educational establishments: Educational establishments and an overview of the education sector
PE71200: Guidance for specific trade sectors: educational establishments: Higher Education Institutions (HEIs)
PE71300: Guidance for specific trade sectors: educational establishments: Further Education Colleges (FECs)
PE71400: Activities and supplies provided by HEIs and FECs0044080
PE71500: Guidance for specific trade sectors: educational establishments: Partial Exemption methods for HEIs and FECs
Close section
PE72000: Land & property
PE72100: Guidance for specific trade sectors: land and property: an overview of different land and property businesses
PE72200: Guidance for specific trade sectors: land and property: basic principles
PE72300: Guidance for specific trade sectors: land and property: practical issues for special methods
PE72400: Guidance for specific trade sectors: land and property: methods of apportionment
PE72500: Guidance for specific trade sectors: land and property: part-exchange houses: use of inputs
PE72600: Guidance for specific trade sectors: land and property: other activities
PE72700: Guidance for specific trade sectors: land and property: Capital Goods Scheme items
PE72800: Guidance for specific trade sectors: land and property: speculative costs/change of intended use/abortive costs
Close section
PE73000: Finance: Contents page
PE73100: Stockbrokers: Attribution of input tax on research expenses
PE73200: Finance houses: attribution of input tax on overheads
PE73300: Pension fund trustees
PE73400: Securitisation agreements
PE73500: Sale of ex-lease assets
PE73600: Corporate Finance Activities
PE73700: Invoice factoring and discounting
PE74000: Insurance companies
PE75000: Housing associations: Registered Social Landlords (RSL)
Close section
PE76000: The travel industry
PE76100: Tour operators and travel agents: How the business is acting and where supplies take place
PE76200: Standard method/special method for tour operators and travel agents
PE76300: Special methods: General and specific method considerations
Close section
PE77000: Lloyd's VAT arrangements
PE77050: Guidance for specific trade sectors: Lloyd's VAT arrangements: introduction and scope of the arrangements
PE77100: Guidance for specific trade sectors: Lloyd's VAT arrangements: registration
PE77150: Guidance for specific trade sectors: Lloyd's VAT arrangements: outputs
PE77200: Guidance for specific trade sectors: Lloyd's VAT arrangements: entitlement to input tax recovery
PE77250: Guidance for specific trade sectors: Lloyd's VAT arrangements: Partial Exemption methods
PE77300: Guidance for specific trade sectors: Lloyd's VAT arrangements: Syndicates - Partial Exemption method
PE77350: Guidance for specific trade sectors: Lloyd's VAT arrangements: managing agents - Partial Exemption method
PE77400: Guidance for specific trade sectors: Lloyd's VAT arrangements: members' agents - Partial Exemption method
PE77450: Guidance for specific trade sectors: Lloyd's VAT arrangements: Lloyd's Advisors - Partial Exemption method
PE77500: Guidance for specific trade sectors: Lloyd's VAT arrangements: mixed agents - Partial Exemption method
PE77550: Guidance for specific trade sectors: Lloyd's VAT arrangements: corporate members - Partial Exemption method
PE77600: Guidance for specific trade sectors: Lloyd's VAT arrangements: natural members - Partial Exemption method
PE77650: Guidance for specific trade sectors: Lloyd's VAT arrangements: Global Market Rate (GMR) / Members' Agents Rates (MAR)
PE77700: Guidance for specific trade sectors: Lloyd's VAT arrangements: other issues
PE77750: Lloyd's VAT arrangements: template for letter of approval of a Partial Exemption special method
Close section
PE78000: Theatres and Operas
PE78100: Guidance for specific trade sectors: Theatres and Operas: Mayflower Theatre
PE78200: Guidance for specific trade sectors: Theatres and Operas: Garsington Opera
Close section
PE79000: Private equity and venture capital: Contents page
PE79100: Introduction
PE79150: Key risks
PE79200: Structure of a PEH- The BVCA model
PE79250: Activities of PEHs
PE79300: The investment cycle
PE79400: VAT Deduction implications
Close section
PE80000: Legal history and glossary of terms
PE80500: Legal history and glossary of terms: history of the standard method
PE81000: Legal history and glossary of terms: history of the De Minimis limit
PE81500: Index of cases referred to within Partial Exemption guidance
PE82000: Legal history and glossary of terms: glossary of terms
[18.97.9.169]
18.97.9.169