Changes to the VAT partial exemption special method regime

Following a consultation last summer, two changes to strengthen and simplify the special method regime were announced at PBR for implementation on 1 April 2007.

• the RIA (PDF 56K)
• guidance (PDF 73K)
• draft legislation (PDF 42K)

are now available. If you have any queries, please contact:

Patrick Wilson
HM Revenue and Customs
Room 3 / 43
100 Parliament Street
SW1A 2BQ
E-mail: Patrick Wilson