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HMRC Guidance: Apply for a Partial Exemption Special Method

Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.

What you’ll need:
– a proposal document
– a worked example of your proposal
– your latest annual adjustment calculation
– your declaration (check Appendix 1 of VAT Notice 706)
– any additional documents

Apply online by signing in with your Government Gateway user ID and password or using your email address to get a confirmation code.

We will contact you within 30 days to inform you of our decision.

Source gov.uk

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