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HMRC internal manual

VAT Partial Exemption Guidance

Consideration of Partial Exemption special methods: the declaration: implications of the declaration for the capital goods scheme and clawback / payback rules

Many Capital Goods Scheme and Clawback / Payback adjustments are calculated by reference to a partial exemption special method. Where an adjustment calculated by reference to the method means that the Declaration was incorrect, HMRC could serve a Notice to correct the position.