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HMRC internal manual

VAT Partial Exemption Guidance

HM Revenue & Customs
, see all updates

Partial Exemption Guidance: recent changes

Below are details of the amendments that were published on 8 February 2010
(see the update index for all updates)

Section Details of update  
PE1355 This section has been added to incorporate VAT Information Sheet 04/09 and R&C brief 19/09. These refer to changes to the standard method effective from 1 April 2009  
PE5800 This section has been added to incorporate R&C Briefs 45/07 and 65/09 detailing HMRC’s position on VAT deduction by theatres on production costs