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HMRC internal manual

VAT Partial Exemption Guidance

Partial Exemption methods: combined Partial Exemption and business non business methods

From 1 January 2011, HMRC can approve a partial exemption method covering BNB calculations. A single agreement covering the business’s BNB and partial exemption calculations is known as the combined method. Further information on the combined method can be found in Paragraph 7 in public notice 706.