Open consultation

Call for evidence: simplification of partial exemption and the Capital Goods Scheme

Summary

We welcome views about the operation of the partial exemption and the Capital Goods Scheme regimes to ensure that they continue to be operated fairly and efficiently.

This consultation closes at

Consultation description

This call for evidence explores ways to improve the operation of partial exemption and the Capital Goods Scheme following the findings of the 2017 Office of Tax Simplification VAT review.

This publication explains how you can help HMRC with its review of these regimes.

Documents

Call for evidence: simplification of partial exemption and the Capital Goods Scheme

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ways to respond

Email to:

operation.ofpe@hmrc.gsi.gov.uk

Write to:

Manvir Sagoo
HM Revenue and Customs
Deductions and Financial Services Team
9th Floor
10 South Colonnade
London, E14 4PU

Published 18 July 2019