Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Partial Exemption Guidance

From
HM Revenue & Customs
Updated
, see all updates

Consideration of Partial Exemption special methods: the declaration: annex B

Responding to business:

“Dear…

Further to your partial exemption special method proposal and related Declaration of dd/mm/yyyy, I have the pleasure of enclosing your approved method.

As you will see, it has been transferred into the HMRC special method letter format which includes standard terms and conditions.

Please check the method carefully and if you are not satisfied it accurately reflects your proposal contact me within the next 30 days, otherwise it will be taken that you are content with the approval.

Yours sincerely…”

Responding to tax advisor:

“Dear…

Further to the partial exemption special method proposal and related Declaration of dd/mm/yyyy made on behalf of your client, I have the pleasure of enclosing the approved method.

As you will see, it has been transferred into the HMRC special method letter format which includes standard terms and conditions.

Please check the method carefully and if you or your client are not satisfied it accurately reflects your proposal contact me within the next 30 days, otherwise it will be taken that you and your client are content with the approval.

Yours sincerely…”