CSE3700 - How the conditions are to be interpreted: ‘Directly Necessary’ services: contents

1. CSE3720

   What are ‘directly necessary’ services? (guidance effective until 14 August 2018)
2. CSE3740

   How may ‘directly necessary’ services be identified? (guidance effective until 14 August 2018)
3. CSE3760

   How does the 85% “directly necessary” test work? (guidance effective until 14 August 2018)
4. CSE3780

   How can the test be applied in practice? (guidance effective until 14 August 2018)
5. CSE3800

   Directly Necessary services: What will happen if a member meets the 85% test by having an intention to make 85% or more exempt and/or non-business supplies in the following 12 month period but that (guidance effective until 14 August 2018)
6. CSE3820

   What happens if a member fails the 85% test after initially meeting the test? (guidance effective until 14 August 2018)
7. CSE3840

   Can the 85% test be applied on a sector/account basis? (guidance effective until 14 August 2018)
8. CSE3850

   Directly Necessary services: What are ‘directly necessary’ services? (guidance effective from 15 August 2018)
9. CSE3855

   How may ‘directly necessary’ services be identified? (guidance effective from 15 August 2018)
10. CSE3860

    How is apportionment to be made? (guidance effective from 15 August 2018)
11. CSE3865

    Requirement for the CSG to have a partial exemption method? (guidance effective from 15 August 2018)
12. CSE3870

    Members partially exempt: what happens if no apportionment is made? (guidance effective from 15 August 2018)
13. CSE3875

    Annual adjustments and error correction (guidance effective from 15 August 2018)
14. CSE3880

    How may ‘directly necessary’ services be identified? Use of special methods by members of CSGs (guidance effective from 15 August 2018)
15. CSE3885

    Members with non-business activities: How is apportionment to be made? (guidance effective from 15 August 2018)
16. CSE3890

    Issue of VAT invoices by CSG? (guidance effective from 15 August 2018)
17. CSE3895

    Requirement to be VAT registered? (guidance effective from 15 August 2018)