PE3000 - Partial Exemption Special Methods: Contents
Table of contents
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Introduction to special methods |
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When a special method is appropriate |
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Requests for a special method and information required |
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Fair and reasonable |
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Consideration, approval and refusal of a special method |
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Consideration of a special method: additional information |
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De facto approval |
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‘Provisional’ methods |
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Estimated input tax recovery |
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Sampling exercises and fixed percentages |
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Retrospective changes to a method |
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Backdating approval |
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Requests for changes to special methods |
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‘Gaps’ in special methods |
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Sectorisation |
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Allocation in special methods |
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Apportionment calculations |
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The special method document |
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Partial exemption special method example paragraphs |
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Directing special methods |
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The Declaration |
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Special Method Override Notices |
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Regulation 103: recovery of input tax attributable to foreign and specified supplies |
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The ‘Combined’ method |
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Regulation 103B |
