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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

    PE60000 - Other Partial Exemption issues: contents

    1. PE61000
      Changes in intention of use
    2. PE62000
      Group & Divisional Registration
    3. PE62250
      Local Authorities
    4. PE62500
      Transfers of going concerns (TOGC)
    5. PE62750
      Credit notes
    6. PE63000
      Correcting errors
    7. PE63250
      Belated claims for input tax
    8. PE63500
      Road Fuel Scale Charges
    9. PE63750
      Research and development
    10. PE64000
      Bad debts
    11. PE64250
      Sports club membership subscription
    12. PE64500
      MOT testing
    13. PE64750
      Insolvency
    14. PE65000
      The brewers tenanted estate agreement
    15. PE65250
      Free supplies of catering
    16. PE65500
      IPT and values-based partial exemption methods
    17. PE66000
      Lennartz treatment
    18. PE67000
      The Capital Goods Scheme (CGS)
    19. PE68000
      Other Partial Exemption issues: Movement of own goods: Contents
    20. PE68000
      Other Partial Exemption issues: Movement of own goods: Contents
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