Partial Exemption (PE) Frameworks for Partial Exemption Special Methods (PESMs) in specific sectors of the UK economy are additional guidance put together by HM Revenue & Customs (HMRC) with the assistance and involvement of sector representative bodies. They are jointly owned by HMRC and sector bodies and are freely available. They cover when and why PESMs are likely to be needed in the sector. They are aimed at allowing PESMs to be agreed which are fair and consistent with the minimum of time and costs to both parties. Frameworks are regularly updated to ensure they remain accurate and current.
HMRC ABI PE Guidance for Insurance (PDF 144K)
PE Framework for Housing Associations - April 2010 (PDF 87K)
PE Framework for Higher Education Institutions - March 2011 (PDF 214K)
