SolvedPE33500 | Partial Exemption methods: combined Partial Exemption and business non business methods
From HM Revenue & Customs · VAT Partial Exemption Guidance
From 1 January 2011, HMRC can approve a partial exemption method covering BNB calculations. A single method covering the business’s BNB and partial exemption calculations is known as the combined method. Further information on the combined method can be found in Paragraph 7 of VAT Notice 706.