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Contents

Official guidance
VAT Partial Exemption Guidance

PE43000 · Consideration of Partial Exemption special methods: the declaration

  • PE43100 · Background to the measure
  • PE43200 · Preparing the declaration
  • PE43300 · Incorrect declarations
  • PE43400 · Acting reasonably
  • PE43500 · Invoking the measure
  • PE43600 · Enquiries and discussions
  • PE43700 · Approving special methods
  • PE43800 · Rights of appeal
  • PE43900 · Implications of the declaration for the capital goods scheme and clawback / payback rules
  • PE44000 · Annex A
  • PE44100 · Annex B
  1. Consideration of Partial Exemption special methods: the declaration: contents
  2. Consideration of Partial Exemption special methods: the declaration: implications of the declaration for the capital goods scheme and clawback / payback rules

PE43900 | Consideration of Partial Exemption special methods: the declaration: implications of the declaration for the capital goods scheme and clawback / payback rules

From HM Revenue & Customs · VAT Partial Exemption Guidance

Many Capital Goods Scheme and Clawback / Payback adjustments are calculated by reference to a partial exemption special method. Where an adjustment calculated by reference to the method means that the Declaration was incorrect, HMRC could serve a Notice to correct the position.

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