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Official guidance
VAT Partial Exemption Guidance

PE60000 · Other Partial Exemption issues

  • PE61000 · Changes in intention or use
  • PE62000 · Group and divisional registration
  • PE62250 · Local authorities
  • PE62500 · Transfers of Going Concerns (TOGC)
  • PE62750 · Credit notes
  • PE63000 · Correcting errors
  • PE63250 · Belated claims for input tax
  • PE63500 · Road Fuel Scale Charges
  • PE63750 · Research and development
  • PE64000 · Bad debts
  • PE64250 · Sports club membership subscription
  • PE64500 · MOT testing
  • PE64750 · Insolvency
  • PE65000 · The brewers tenanted estate agreement
  • PE65250 · Free supplies of catering
  • PE65500 · IPT and values-based partial exemption methods
  • PE66000 · Lennartz treatment
  • PE67000 · The Capital Goods Scheme (CGS)
  • PE68000 · Movement of own goods
  1. VAT Partial Exemption Guidance
  2. Other Partial Exemption issues: contents

PE60000 | Other Partial Exemption issues: contents

From HM Revenue & Customs · VAT Partial Exemption Guidance

Contents19 entries

  1. PE61000Other Partial Exemption issues: changes in intention or use: contents
  2. PE62000Other Partial Exemption issues: group and divisional registration
  3. PE62250Other Partial Exemption issues: local authorities
  4. PE62500Other Partial Exemption issues: Transfers of Going Concerns (TOGC)
  5. PE62750Other Partial Exemption issues: credit notes
  6. PE63000Other Partial Exemption issues: correcting errors
  7. PE63250Other Partial Exemption issues: belated claims for input tax
  8. PE63500Other Partial Exemption issues: Road Fuel Scale Charges
  9. PE63750Other Partial Exemption issues: research and development
  10. PE64000Other Partial Exemption issues: bad debts
  11. PE64250Other Partial Exemption issues: sports club membership subscription
  12. PE64500Other Partial Exemption issues: MOT testing
  13. PE64750Other Partial Exemption issues: insolvency
  14. PE65000Other Partial Exemption issues: the brewers tenanted estate agreement
  15. PE65250Other Partial Exemption issues: free supplies of catering
  16. PE65500Other Partial Exemption issues: IPT and values-based partial exemption methods
  17. PE66000Other Partial Exemption issues: Lennartz treatment: contents
  18. PE67000Other Partial Exemption issues: The Capital Goods Scheme (CGS): contents
  19. PE68000Other Partial Exemption issues: Movement of own goods: Contents
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