HMRC internal manual

VAT Partial Exemption Guidance

Partial Exemption methods: example paragraphs: contents


Each partial exemption special method is unique, meeting the needs of both the particular business and the department. That said, there will undoubtedly be similarities in the layout and wording of methods. Listed below are some paragraphs that may help in drafting the method.

The paragraphs are not prescriptive and should be carefully considered for appropriateness to your business before inclusion. You should also consider whether any of the wordings or calculations should be adapted especially when dealing with combined partial exemption and business/non-business methods. You should, however, discuss any changes to the wording with your local RPESO or TAPE officer. Words in square brackets are either insertions, or alternatives, depending on the circumstances.

This section should be read in conjunction with PE35500 which deals with the special method document.

Please note that in the following pages the example paragraphs are indented and appear in normal text.