Guidance

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.

From:
HM Revenue & Customs
Published
22 November 2011
Last updated
10 August 2020 바카라 사이트� See all updates

These 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.

They바카라 사이트檙e jointly owned by HMRC and sector bodies and are widely available. They cover when and why PESMs are likely to be needed in the sector.

They바카라 사이트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

(PDF, 336 KB, 47 pages)

(PDF, 773 KB, 70 pages)

NHS bodies partial exemption framework

바카라 사이트 departments partial exemption framework

Updates to this page

Published 22 November 2011
Last updated 10 August 2020 show all updates

  1. The 'Framework for HEI Partial Exemption Special Methods' has been updated.

  2. The framework for Housing Association partial exemption special methods has been updated.

  3. The 'Framework for 바카라 사이트 Departments Partial Exemption Special Methods' has been added to the guide.

  4. A new version of 'Framework for NHS bodies VAT recovery calculation methods' has been added to the guide.

  5. First published.

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