Much of the guidance in PE30000 - Partial Exemption Methods - may be helpful in drafting such letters. Any calculation that achieves a fair result is acceptable.Īll agreements should be set out clearly in writing. 116(1) will not provide a fair reflection of how a CGS item will be used in making taxable supplies in subsequent intervals then we can agree an alternative method under reg. Top of page Agreeing how taxable use will be established If the input tax would be allocated to two or more sectors then we need a weighted average of those sectors’ recovery rates based on the amount of the input tax that would be allocated to each of them. If the input tax would be allocated to a single sector then that sector’s recovery rate will set the taxable use in the interval. If that method is sectorised then it is necessary to look at how the input tax would be allocated between sectors if it were incurred in the subsequent interval in question.
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Regulation 116(1) effectively puts the full input tax that was incurred on the CGS item initially through whatever PE method the business is now on.
The influence of sectorisation on establishing taxable use If, however, the Standard Method Override (SMO) would have been triggered had all the input tax on the item been incurred in the year in question and treated as de minimis, this is not the case.
In any subsequent interval where the longer period calculation finds the business to be de minimis any exempt business use in that period is generally ignored for CGS purposes. This sets it by the result coming out of the business’s normal PE calculations for the interval under Part XIV of the regulations. The normal method of establishing the level of taxable use of an item in a subsequent interval is by regulation 116(1).
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