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  1. Home
HMRC internal manual

VAT Partial Exemption Guidance

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
6 March 2025 - See all updates
  1. Back to contents
  2. PE70000

PE77000 - Guidance for specific trade sectors: Lloyd's VAT arrangements: contents

  1. PE77050
    Introduction and scope of the arrangements
  2. PE77100
    Registration
  3. PE77150
    Outputs
  4. PE77200
    Entitlement to input tax recovery
  5. PE77250
    Partial exemption methods
  6. PE77300
    Syndicates - Partial Exemption Method
  7. PE77350
    Managing Agents - Partial Exemption Method
  8. PE77400
    Members' agents - Partial Exemption Method
  9. PE77450
    Lloyd's Advisors - Partial Exemption Method
  10. PE77500
    Corporate members - Partial Exemption Method
  11. PE77550
    Corporate members - Partial Exemption Method
  12. PE77600
    Natural members - Partial Exemption Method
  13. PE77650
    Global Market Rate (GMR) / Members' Agents Rates (MAR)
  14. PE77700
    Other issues (Input tax alternative evidence, imported services, gross net claims, tax point)
  15. PE77750
    Lloyd's VAT arrangements: Template for letter of approval of a Partial Exemption special Method
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