Update June 29: The Agent toolkit for VAT partial exemption has been revised for 2022.
This toolkit is for tax agents and advisers to use when completing returns on behalf of clients.
It may also be useful for anyone completing a return.
Tax agents and advisers who do not complete their client’s return can use it when advising clients on VAT, or for reviewing their VAT declarations at the end of the year.
Source gov.uk
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