CSE3700 - How the conditions are to be interpreted: ‘Directly Necessary’ services: contents
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CSE3720What are ‘directly necessary’ services? (guidance effective until 14 August 2018)
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CSE3740How may ‘directly necessary’ services be identified? (guidance effective until 14 August 2018)
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CSE3760How does the 85% “directly necessary” test work? (guidance effective until 14 August 2018)
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CSE3780How can the test be applied in practice? (guidance effective until 14 August 2018)
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CSE3800Directly Necessary services: What will happen if a member meets the 85% test by having an intention to make 85% or more exempt and/or non-business supplies in the following 12 month period but that (guidance effective until 14 August 2018)
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CSE3820What happens if a member fails the 85% test after initially meeting the test? (guidance effective until 14 August 2018)
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CSE3840Can the 85% test be applied on a sector/account basis? (guidance effective until 14 August 2018)
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CSE3850Directly Necessary services: What are ‘directly necessary’ services? (guidance effective from 15 August 2018)
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CSE3855How may ‘directly necessary’ services be identified? (guidance effective from 15 August 2018)
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CSE3860How is apportionment to be made? (guidance effective from 15 August 2018)
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CSE3865Requirement for the CSG to have a partial exemption method? (guidance effective from 15 August 2018)
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CSE3870Members partially exempt: what happens if no apportionment is made? (guidance effective from 15 August 2018)
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CSE3875Annual adjustments and error correction (guidance effective from 15 August 2018)
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CSE3880How may ‘directly necessary’ services be identified? Use of special methods by members of CSGs (guidance effective from 15 August 2018)
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CSE3885Members with non-business activities: How is apportionment to be made? (guidance effective from 15 August 2018)
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CSE3890Issue of VAT invoices by CSG? (guidance effective from 15 August 2018)
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CSE3895Requirement to be VAT registered? (guidance effective from 15 August 2018)