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  1. Home
HMRC internal manual

VAT Partial Exemption Guidance

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
6 March 2025 - See all updates
  1. Back to contents

PE60000 - Other Partial Exemption issues: contents

  1. PE61000
    Changes in intention of use
  2. PE62000
    Group & Divisional Registration
  3. PE62250
    Local Authorities
  4. PE62500
    Transfers of going concerns (TOGC)
  5. PE62750
    Credit notes
  6. PE63000
    Correcting errors
  7. PE63250
    Belated claims for input tax
  8. PE63500
    Road Fuel Scale Charges
  9. PE63750
    Research and development
  10. PE64000
    Bad debts
  11. PE64250
    Sports club membership subscription
  12. PE64500
    MOT testing
  13. PE64750
    Insolvency
  14. PE65000
    The brewers tenanted estate agreement
  15. PE65250
    Free supplies of catering
  16. PE65500
    IPT and values-based partial exemption methods
  17. PE66000
    Lennartz treatment
  18. PE67000
    The Capital Goods Scheme (CGS)
  19. PE68000
    Other Partial Exemption issues: Movement of own goods: Contents
  20. PE68000
    Other Partial Exemption issues: Movement of own goods: Contents
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