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    1. Home
    HMRC internal manual

    VAT Partial Exemption Guidance

    From:
    HM Revenue & Customs
    Published
    10 April 2016
    Updated:
    6 March 2025 - See all updates
    1. Back to contents

    PE40000 - Consideration of Partial Exemption (PE) special methods: contents

    1. PE40500
      Introduction
    2. PE41000
      When a special method is appropriate
    3. PE41500
      When Income goes wrong
    4. PE42000
      Requests for a special method and information required
    5. PE42500
      Consideration, approval and refusal of a special method
    6. PE43000
      The Declaration
    7. PE44500
      De Facto approval
    8. PE45000
      ''Provisional' methods
    9. PE45500
      Estimated input tax recovery
    10. PE46000
      Sampling exercises and fixed percentages
    11. PE46500
      Retrospective changes to a method
    12. PE47000
      Backdating approval
    13. PE47500
      Requests for changes to special method
    14. PE48000
      ''Gaps鈥� in special methods
    15. PE48500
      Unsatisfactory methods
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