United Kingdom HMRC Guidance: Government departments partial exemption framework 30 March 202370 views1 min read Find out about partial exemption special methods for government departments. Contents Introduction Framework for government departments Government department activities Direct attribution of VAT incurred Business/non business apportionment Partial exemption Other issues to consider New PESM or combined method proposals Changes to an existing PESM or combined method Government department and registration Example of a combined method and calculation Example calculation Checklist for HMRC approval Templates Glossary Source gov.uk Exemption HMRC Guidance: Flat Rate Scheme for small businesses (VAT Notice 733) Avalara survey finds VAT continues to confuse UK businesses 50 years on 7 in 10 UK businesses today find the ‘simple tax’ complex and confusing
