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HMRC internal manual

VAT Partial Exemption Guidance

Updates: VAT Partial Exemption Guidance

2018

published amendments

Partial Exemption methods: simplifcations to the standard method: the scope of the standard method
Correct spacing.
Partial Exemption principles: De minimis
Correct spelling.
Partial Exemption principles: Fiscal neutrality and PE
Correct spelling.
Partial Exemption principles: allocation
Correct spelling.
Partial Exemption principles: sectorisation
Correct spelling and calculation difference amount under 'When is a sectorised method appropriate'.
Partial Exemption basics: EU law
Correct spelling