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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 25 February 2011 (see the update index for all updates)

Section Details of update  
PE5140 We have changed two paragraphs of our guidance on Knowledge Transfer Partnerships to clear up some confusion which has been highlighted in discussions with British Universities Finance Directors’ Group (BUFDG).  
PE4830 A paragraph has been amended as the previous wording did not take account of the effect of the Standard Method Override.