Guidance

Partial Exemption Frameworks

Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.

These frameworks for PESMs in specific sectors of the UK economy are additional guidance put together by HMRC, with the help and involvement of sector representative bodies.

They’re jointly owned by HMRC and sector bodies and are widely available. They cover when and why PESMs are likely to be needed in the sector.

They’re intended to allow PESMs to be agreed which are fair and consistent, with the minimum amount of time and costs to both parties.

Frameworks are regularly updated to make sure they remain accurate and up to date:

Partial exemption guidance for the Insurance Sector (PDF, 139KB, 47 pages)

Framework for Housing Association Partial Exemption Special Methods (PDF, 336KB, 47 pages)

Framework for HEI Partial Exemption Special Methods (PDF, 773KB, 70 pages)

Framework for NHS bodies VAT recovery calculation methods (PDF, 434KB, 20 pages)

Framework for Government Departments Partial Exemption Special Methods (PDF, 360KB, 34 pages)

Published 22 November 2011
Last updated 10 August 2020 + show all updates
  1. The 'Framework for HEI Partial Exemption Special Methods' has been updated.

  2. The framework for Housing Association partial exemption special methods has been updated.

  3. The 'Framework for Government Departments Partial Exemption Special Methods' has been added to the guide.

  4. A new version of 'Framework for NHS bodies VAT recovery calculation methods' has been added to the guide.

  5. First published.