HMRC Guidance: Partial exemption (VAT Notice 706)

Contents

1. Detail
2. 1. Overview
3. 2. Partial exemption in general
4. 3. How to calculate how much input tax you can recover
5. 4. The standard method
6. 5. The standard method override
7. 6. Special methods
8. 7. Including non-business use within special methods
9. 8. Special Method Override Notices
10. 9. Input tax relating to ‘foreign’ and ‘specified’ supplies
11. 10. Can you recover input tax relating to share issues and share sales
12. 11. The de minimis rule
13. 12. Annual adjustments
14. 13. Intended use of supplies received and changes of intention
15. 14. Belated claims to input tax and capping
16. 15. Special circumstances which have a bearing on the partial exemption rules
17. 16. Glossary
18. Appendix 1 – declaration template
19. Appendix 2
20. Guidance for businesses seeking approval for a Partial Exemption Special Method
21. Appendix 3
22. Your rights and obligations
23. Help us improve this notice
24. Putting things right
25. How HMRC uses your information

Source gov.uk