PE40000 - Consideration of Partial Exemption (PE) special methods: contents

  1. PE40500
    Introduction
  2. PE41000
    When a special method is appropriate
  3. PE41500
    When Income goes wrong
  4. PE42000
    Requests for a special method and information required
  5. PE42500
    Consideration, approval and refusal of a special method
  6. PE43000
    The Declaration
  7. PE44500
    De Facto approval
  8. PE45000
    ''Provisional' methods
  9. PE45500
    Estimated input tax recovery
  10. PE46000
    Sampling exercises and fixed percentages
  11. PE46500
    Retrospective changes to a method
  12. PE47000
    Backdating approval
  13. PE47500
    Requests for changes to special method
  14. PE48000
    ''Gaps” in special methods
  15. PE48500
    Unsatisfactory methods