Updates: VAT Partial Exemption Guidance

2024

16 February 2024 published amendments

Legal history and glossary of terms: index of cases referred to

Addition of three new cases to the index, with links to the relevant guidance page and a brief explanation of the case, in line with the format of the page generally.

2023

5 October 2023 published amendments

23 March 2023 published amendments

Partial Exemption basics: UK law

Minor formatting update for accessibility

2022

21 September 2022 published amendments

29 June 2022 published amendments

Partial Exemption Guidance: recent changes

Page archived – Old legacy update page no longer required

Partial Exemption Guidance: recent changes

Page archived – Old legacy update page no longer required

Partial Exemption Guidance: recent changes

Page archived – Old legacy update page no longer required

Partial Exemption Guidance: recent changes

Page archived – Old legacy update page no longer required

Partial Exemption Guidance: recent changes

Page archived – Old legacy update page no longer required

Partial Exemption Guidance: recent changes

Page archived – Old legacy update page no longer required

Partial Exemption Guidance: recent changes

Page archived – Old legacy update page no longer required

Partial Exemption Guidance: recent changes

Page archived – Old legacy update page no longer required

Partial Exemption Guidance: update index

Page archived – Old legacy update page no longer required

6 May 2022 published amendments

Other Partial Exemption issues: correcting errors

Incorrect information 'three year capping' corrected to 'four year'.
This reflects current policy.

18 February 2022 published amendments

Other Partial Exemption issues: contents

Link to new subsection on movement of own goods.

16 February 2022 published amendments

2021

31 March 2021 published amendments

Guidance for specific trade sectors: finance: finance houses: attribution of input tax on overheads

Major revision to text following VWFS & issue of RCB8/20

Consideration of Partial Exemption (PE) special methods: when income goes wrong

1 - deleted para b) from 'The Problem' at Interdependence section;
2 - deleted Example b) 'Hire Purchase'
3 - deleted Solution b) 'Exclude the value of the supplies sold with no mark up'
4 - removed 'a' and 'b' where superfluous

24 March 2021 published amendments

Other Partial Exemption issues: Road Fuel Scale Charges

Revised content to reflect withdrawal of RFSC concession and RCB 33/13

2020

29 April 2020 published amendments

Guidance for specific trade sector: Finance: Invoice factoring and discounting

New guidance replaces administrative agreement withdrawn from 1 May 2020

28 April 2020 published amendments

31 January 2020 published amendments

Partial Exemption basics: UK law

Details added about new Reg 102(2A)

30 January 2020 published amendments

2019

26 March 2019 published amendments

20 March 2019 published amendments

Partial Exemption methods: Regulation 103B

Changes to the specified supplies order following exit from the EU

Partial Exemption basics: EU law

Archiving reason Text added