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.

Additional guidance on partial exemption

Partial exemption frameworks for Partial Exemption Special Methods in specific sectors of the UK economy are additional guidance put together by HMRC with the assistance and involvement of sector representative bodies.

They’re jointly owned by HMRC and sector bodies and are freely available. They cover when and why Partial Exemption Special Methods are likely to be needed in the sector.

They’re aimed at allowing Partial Exemption Special Methods to be agreed which are fair and consistent with the minimum of time and costs to both parties.

Frameworks are regularly updated to ensure they remain accurate and current:

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

Framework for Housing Association Partial Exemption Special Methods (PDF, 189KB, 48 pages)

Framework for HEI Partial Exemption Special Methods (PDF, 237KB, 69 pages)

Framework for NHS bodies VAT recovery calculation methods (PDF, 54.9KB, 14 pages)

Published 22 November 2011