HMRC has published an updated edition of its VAT partial exemption framework for NHS bodies which is intended to facilitate the agreement of partial exemption special methods.
Although there does not appear to be any significant change to the substance of the content, there have been improvements to how it is presented and users may find it easier to navigate than the previous edition. HMRC has indicated that the framework for NHS bodies will continue to be updated regularly.
A point not covered in the framework, but which is covered in the 20 May 2022 edition of the main HMRC guidance on partial exemption, VAT Notice 706, is that from 1 August 2022 all requests for approval of partial exemption special methods should be submitted to HMRC using the online service (rather than by email). Only if it is not possible to use the online service should a request for a partial exemption special method be submitted to the HMRC Written Enquiries Team.
HMRC has published an updated edition of its VAT partial exemption framework for NHS bodies which is intended to facilitate the agreement of partial exemption special methods.
Although there does not appear to be any significant change to the substance of the content, there have been improvements to how it is presented and users may find it easier to navigate than the previous edition. HMRC has indicated that the framework for NHS bodies will continue to be updated regularly.
A point not covered in the framework, but which is covered in the 20 May 2022 edition of the main HMRC guidance on partial exemption, VAT Notice 706, is that from 1 August 2022 all requests for approval of partial exemption special methods should be submitted to HMRC using the online service (rather than by email). Only if it is not possible to use the online service should a request for a partial exemption special method be submitted to the HMRC Written Enquiries Team.
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