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HMRC internal manual

VAT Partial Exemption Guidance

Partial Exemption Guidance: recent changes

Below are details of the amendments that were published on 1 October 2009 (see the update index for all updates)

Section Details of update  
PE3050 Additional text stating requirement to notify local TAPE teams on receipt of a special method application.  
PE3550 Amendment to special method example paragraph, regarding longer period adjustments, to reflect Budget 2009 changes and option to conduct adjustment in last period of current tax year.  
PE6100 Correction to 1984 - 1987 standard method. Longer period adjustments were rounded up not down.