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HMRC internal manual

VAT Partial Exemption Guidance

HM Revenue & Customs
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Consideration of Partial Exemption special methods: the declaration: annex A

Name of Business:


VAT Registration Number:

This Declaration is in accordance with paragraphs (9) and (10) of regulation 102 of the VAT Regulations 1995.

As [the taxable person (i.e. where the signatory is a sole proprietor) / the person authorised by the taxable person to sign this declaration on its behalf], I hereby declare that to the best of my knowledge and belief, the proposed special method [state precisely where the method is set out] fairly and reasonably represents the extent to which goods or services are used or to be used in making taxable supplies.

I also confirm that I have taken reasonable steps to ensure that I am in possession of all relevant information before making this declaration.

Name (print):