RCB/23/07 VAT—partial exemption special method approvalsRevenue & Customs Brief, Issue 23. 14 March 2007This article provides further guidance on preparing and submitting the new Declaration that is required for all partial exemption special method applications that are approved on or after 1 April 2007. This article should be read in conjunction with the guidance at: HM Revenue & Customs: Changes to the VAT partial exemption special method regime. Further guidance on partial exemption is in Notice 706 (Part V8).BackgroundWith effect from 1 April, HMRC will only approve a special method if the business has declared it to be fair
Revenue & Customs Brief, Issue 23. 14 March 2007
This article provides further guidance on preparing and submitting the new Declaration that is required for all partial exemption special method applications that are approved on or after 1 April 2007. This article should be read in conjunction with the guidance at: HM Revenue & Customs: Changes to the VAT partial exemption special method regime. Further guidance on partial exemption is in Notice 706 (Part V8).
With effect from 1 April, HMRC will only approve a special method if the business has declared it to be fair
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