Partial Exemption Frameworks
Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.
皇冠体育appse frameworks for PESMs in specific sectors of the UK economy are additional guidance put together by HMRC, with the help and involvement of sector representative bodies.
皇冠体育appy鈥檙e jointly owned by HMRC and sector bodies and are widely available. 皇冠体育appy cover when and why PESMs are likely to be needed in the sector.
皇冠体育appy鈥檙e intended to allow PESMs to be agreed which are fair and consistent, with the minimum amount of time and costs to both parties.
Frameworks are regularly updated to make sure they remain accurate and up to date:
Insurance sector partial exemption framework
Updates to this page
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皇冠体育app 'Framework for HEI Partial Exemption Special Methods' has been updated.
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皇冠体育app framework for Housing Association partial exemption special methods has been updated.
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皇冠体育app 'Framework for Government Departments Partial Exemption Special Methods' has been added to the guide.
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A new version of 'Framework for NHS bodies VAT recovery calculation methods' has been added to the guide.
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First published.