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Applying for exception must be done in writing.

»Ê¹ÚÌåÓýapp applicant should contact HMRC directly to request a VAT 1 and, when doing so, state that the reason for the request is an application for exception. »Ê¹ÚÌåÓýappy will also be sent a VAT5EXC. Both forms must be completed and submitted together to apply for exception.