Partial exemption - specific industry information

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Partial exemption - specific industry information
  • Higher Education Institutions
  • Housing associations
  • Insurance
  • Brewers tenanted Estate Agreement
  • Tour operators and travel agents
  • Lloyds
  • Land and property
  • Finance
  • Theatres
  • NHS Bodies

This guidance note provides links to additional HMRC guidance.

Higher Education Institutions

HMRC has prepared the following framework document that should be read by higher education establishments as it provides a considerable amount of useful information.

Framework for HEI Partial Exemption Special Methods November 2013 

Please see PE71000 for more information.

Housing associations

HMRC has prepared the following

More on Partial exemption: