HMRC guidance: NHS bodies partial exemption framework

Published on: 20 July 2022

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Specialist Tax Regulatory Materials

Article summary

Partial exemption special methods are often used in specific sectors and HMRC has worked with representative bodies to produce sector specific partial exemption frameworks. The frameworks are intended to facilitate the agreement of consistent, fair, and reasonable partial exemption special methods. Frameworks are regularly updated and on 19 July 2022 HMRC published an online edition of the framework for NHS bodies, the previous edition having been published as a PDF document.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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