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HMRC internal manual

VAT Partial Exemption Guidance

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HM Revenue & Customs
Updated
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Partial Exemption Guidance: recent changes

Below are details of the amendments that were published on 19 July 2011 (see the update index for all updates)

Page Details of update  
     
All New hyperlinks and where necessary, new paragraphs, have been inserted to draw attention to the additional partial exemption guidance prepared jointly by HMRC and various trade sector bodies.  
PE5150 A hyperlink to Partial Exemption Frameworks page on the HMRC internet has been inserted. The Framework for HEI Partial Exemption Special Methods was prepared by working with the British Universities Finance Directors’ Group (BUFDG), the representative body for the tax affairs of universities, and the university funding councils via the Higher Education Funding Council for England (HEFCE).  
PE5400 A new paragraph referring to the Partial Exemption Guidance for the Insurance Sector has been inserted. It contains a hyperlink to the full document on the HMRC internet. This guidance has been written and compiled jointly by the Association of British Insurers (ABI) and HM Revenue and Customs (HMRC).  
PE5500 A new paragraph referring to the Framework for Housing Association Partial Exemption Special Methods has been inserted. It contains a hyperlink to Partial Exemption Frameworks page on the HMRC internet. The framework was prepared in conjunction with the National Housing Federation, the Scottish Federation of Housing Associations and Community Housing Cymru and with the knowledge of the Northern Ireland Federation of Housing Associations.