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.

From:
HM Revenue & Customs
Published
16 August 2021

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
  • any additional documents

Find out more about the documents you need to provide in Appendix 2 of VAT Notice 706.

Start now

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
Published 16 August 2021

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