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HMRC internal manual

VAT Government and Public Bodies

HM Revenue & Customs
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Section 33 bodies: calculations: changes to agreed methods

A method that has been agreed with HMRC must continue until it is either withdrawn by HMRC or a new method is agreed. If a method has not been agreed then the section 33 body will be considered to be using the method described at VATGPB4520. This also applies if a method has been withdrawn but a new one has not been agreed.