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HMRC internal manual

VAT Cost Sharing Exemption Manual

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)