PE40000 - Consideration of Partial Exemption (PE) special methods: contents
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PE40500Introduction
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PE41000When a special method is appropriate
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PE41500When Income goes wrong
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PE42000Requests for a special method and information required
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PE42500Consideration, approval and refusal of a special method
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PE43000The Declaration
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PE44500De Facto approval
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PE45000''Provisional' methods
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PE45500Estimated input tax recovery
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PE46000Sampling exercises and fixed percentages
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PE46500Retrospective changes to a method
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PE47000Backdating approval
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PE47500Requests for changes to special method
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PE48000''Gaps” in special methods
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PE48500Unsatisfactory methods