Guidance

Partial Exemption Frameworks

Find out when and why Partial Exemption Special Methods (PESMs) are likely to be needed in specific sectors of the UK economy.

• From: HM Revenue & Customs
• Published: 22 November 2011
• Last updated: 10 August 2020 — See all updates

These frameworks for PESMs in specific sectors of the UK economy are additional guidance put together by HMRC, with the help and involvement of sector representative bodies.

They’re jointly owned by HMRC and sector bodies and are widely available. They cover when and why PESMs are likely to be needed in the sector.

They’re intended to allow PESMs to be agreed which are fair and consistent, with the minimum amount of time and costs to both parties.

Frameworks are regularly updated to make sure they remain accurate and up to date:

Insurance sector partial exemption framework

Framework for Housing Association Partial Exemption Special Methods (PDF, 336 KB, 47 pages)

Framework for HEI Partial Exemption Special Methods (PDF, 773 KB, 70 pages)

NHS bodies partial exemption framework

Government departments partial exemption framework

Published 22 November 2011
Last updated 10 August 2020 + show all updates

1. 10 August 2020

   The 'Framework for HEI Partial Exemption Special Methods' has been updated.

2. 12 March 2020

   The framework for Housing Association partial exemption special methods has been updated.

3. 5 September 2019

   The 'Framework for Government Departments Partial Exemption Special Methods' has been added to the guide.

4. 26 July 2018

   A new version of 'Framework for NHS bodies VAT recovery calculation methods' has been added to the guide.

5. 22 November 2011

   First published.