The business that supplies goods & services and is partially exempt from VAT while using a special calculation method for tax recovery can apply online. HMRC has launched a service on 16th August that will help businesses to apply for a partial exemption.

To use the services, you will need to provide the below documents with your application.

  • a proposal document
  • a worked example of your proposal
  • your latest annual adjustment calculation
  • your declaration
  • any additional documents

More information on the documents and how to apply is present under Appendix 2 of VAT available on their portal. They will connect with you within 30 days to inform you whether your application is accepted, need more information to decide, or it is not suitable.

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