We wanted to remind those clients who operate Partial Exemption Methods and whose business has been impacted by COVID 19 that in March last year HMRC announced in RCB 4/21 “an accelerated process for VAT registered businesses to request temporary alterations to their partial exemption methods (including combined methods) to reflect changes to their business practices because of the coronavirus (COVID-19) pandemic.”
Source: centurionvat.com
