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HMRC internal manual

VAT Accounting Manual

Use of estimation for completing VAT returns: the effect of estimation on partial exemption

All partly exempt businesses, whatever method they use, must make an annual calculation each tax year to determine their final deductible input tax total. If they have used estimated figures on any return in a tax year, the adjustment must be made at the latest in the first quarter of the next tax year. You can find more information about partial exemption in the Partial Exemption Guidance.