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The Essential Guide to Partial Exemption 

Quick Links Full-Day Course | £289 +VAT

This comprehensive full-day course provides an in-depth understanding of partial exemption, building on key principles and providing a good grounding in the mechanics of partial exemption. It offers practical advice and understanding on the differences between the standard method and special methods, the capital goods scheme and a number of related subjects.  

Course Dates

Please select the date you wish to attend by clicking the circle next to it.

05 July 2017 - Full Day -London - Hamilton House
16 November 2017 - Full Day -Birmingham - Colmore Gate
29 November 2017 - Full Day -London - Hamilton House

Course Overview

If your business is involved in making both taxable and exempt supplies then you need to understand the complex rules around partial exemption.  This course will help you determine what VAT your business can recover under the partial exemption rules and whether it is more favourable to use the standard method or agree a special method with HMRC. It also explains some of the more complicated areas including the capital goods scheme, direct attribution, apportionment, change of use/intention and “first use” principle. There are a number of “worked examples” to clearly show how partial exemption and the capital goods scheme works in practice and also reference to recent case law.

This course gives all those involved in partial exemption the opportunity to gain crucial knowledge of what to consider and how partial exemption can affect your business in terms of VAT recovery and common pitfalls. Attending this course will increase your confidence when dealing with partial exemption and also give you a “roadmap” of what action you need to take and more importantly when.

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Course Time:

09:30 - 17:00

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Extra Benefits:

  • A Seminar Pack containing the information presented on the day
  • A Certificate of Attendance

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What Will You Learn?

It is a complete guide and explains everything you need to know about partial exemption and related topics, including:

  • What is Partial Exemption?
  • Key Definitions
  • Direct Attribution
  • Apportionment
  • Standard method of partial exemption
  • Values included/excluded
  • Special methods –
    • Types of special methods
    • Sectorised methods
    • Approval from HMRC
    • Direction by HMRC
  • Deminimis limits and implications
  • Annual adjustments
  • Standard Method Override
  • Special Method Override
  • Change of use – payback/clawback
  • Capital Goods Scheme
  • Special situations
  • Anti-avoidance rules 

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Course Presenter:

Eric Miller:
Eric is an independent Chartered Tax Adviser (CTA/AIIT qualified) with over 24 years experience of VAT, Customs, Excise and other indirect tax.  He has vast experience of dealing with complicated issues and providing advice drawing on his experience in practice and HMRC.

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Course Cost:

The price to attend this full day course is £289 per person and is exclusive of VAT and includes the course material, tea/coffee on arrival, mid-morning tea/coffee and mid-afternoon tea/coffee.

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