Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
If you supply goods or services you can apply for a Partial Exemption Special Method to recover the input tax.
What you’ll need
You’ll need to provide documents with your application. These include:
- a proposal document
- a worked example of your proposal
- your latest annual adjustment calculation
- your declaration
- any additional documents
Find out more about the documents you need to provide in Appendix 2 of VAT Notice 706.
Source gov.uk
