Guidance

VAT partial exemption toolkit

Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.

Documents

VAT partial exemption toolkit (revised)

Details

This toolkit is for tax agents and advisers to use when completing returns on behalf of clients.

It may also be useful for anyone completing a return.

Tax agents and advisers who do not complete their client’s return can use it when advising clients on VAT, or for reviewing their VAT declarations at the end of the year.

Published 1 July 2014
Last updated 29 June 2022 + show all updates
  1. The Agent toolkit for VAT partial exemption has been revised for 2022.

  2. The agent toolkit for VAT partial exemption has been revised for 2020.

  3. Agent toolkit for VAT partial exemption updated for 2019.

  4. The Agent toolkit for VAT partial exemption has been updated for 2016 to 2017.

  5. Revised VAT partial exemption toolkit (December 2016) published.

  6. VAT partial exemption toolkit updated for 2015 to 2016.

  7. Agent toolkit for VAT Partial Exemption has been updated.

  8. Agent toolkit for VAT Partial Exemption has been updated.

  9. First published.