Guidance

VAT partial exemption toolkit

Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.

• From: HM Revenue & Customs
• Published: 1 July 2014
• Last updated: 29 June 2022
  Show all updates

  1. 29 June 2022

     The Agent toolkit for VAT partial exemption has been revised for 2022.

  2. 28 May 2020

     The agent toolkit for VAT partial exemption has been revised for 2020.

  3. 23 September 2019

     Agent toolkit for VAT partial exemption updated for 2019.

  4. 18 July 2017

     The Agent toolkit for VAT partial exemption has been updated for 2016 to 2017.

  5. 13 December 2016

     Revised VAT partial exemption toolkit (December 2016) published.

  6. 12 July 2016

     VAT partial exemption toolkit updated for 2015 to 2016.

  7. 25 August 2015

     Agent toolkit for VAT Partial Exemption has been updated.

  8. 9 July 2015

     Agent toolkit for VAT Partial Exemption has been updated.

  9. 1 July 2014

     First published.

Documents

VAT partial exemption toolkit (revised)

ODT, 45.3 KB

This file is in an OpenDocument format

Details

This toolkit is for tax agents and advisers to use when completing returns on behalf of clients.

It may also be useful for anyone completing a return.

Tax agents and advisers who do not complete their client’s return can use it when advising clients on VAT, or for reviewing their VAT declarations at the end of the year.