Guidance
Apply for a Partial Exemption Special Method
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
If you supply goods or services you can apply for a Partial Exemption Special Method to recover the input tax.
What you’ll need
You’ll need to provide documents with your application. These include:
- a proposal document
- a worked example of your proposal
- your latest annual adjustment calculation
- your declaration — check Appendix 1 of VAT Notice 706 for what to include in your declaration
- any additional documents
Find out more about the documents you need to provide in Appendix 2 of VAT Notice 706.
Apply online
You’ll need to either:
- sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
- use your email address to get a confirmation code that you can use to sign in
What happens next
We will contact you within 30 days to tell you:
- we accept your proposal
- we need more information to make a decision
- if your proposal is not suitable, the reasons why
Updates to this page
Published 16 August 2021
Last updated 2 September 2024 + show all updates
Last updated 2 September 2024 + show all updates
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Welsh translation added.
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First published.