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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: annex B

PE44100 | Consideration of Partial Exemption special methods: the declaration: annex B

From HM Revenue & Customs · VAT Partial Exemption Guidance

Responding to business:

“Dear…

Further to your partial exemption special method proposal and related Declaration of dd/mm/yyyy, I have the pleasure of enclosing your approved method.

As you will see, it has been transferred into the HMRC special method letter format which includes standard terms and conditions.

Please check the method carefully and if you are not satisfied it accurately reflects your proposal contact me within the next 30 days, otherwise it will be taken that you are content with the approval.

Yours sincerely…”

Responding to tax advisor:

“Dear…

Further to the partial exemption special method proposal and related Declaration of dd/mm/yyyy made on behalf of your client, I have the pleasure of enclosing the approved method.

As you will see, it has been transferred into the HMRC special method letter format which includes standard terms and conditions.

Please check the method carefully and if you or your client are not satisfied it accurately reflects your proposal contact me within the next 30 days, otherwise it will be taken that you and your client are content with the approval.

Yours sincerely…”

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