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HMRC Guidance: Insurance sector partial exemption framework

Update February 13, 2023: To make the information accessible, this page was published in HTML format on 20 January 2023 replacing the original PDF. It was also updated at the same time to remove outdated EU references as a result of the UK leaving the EU. The other content of this document was not changed.

Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.

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