Partial exemption: one VAT period

Standard method, all three de minimis tests and the annual adjustment date for one VAT period

Months in this VAT period months Partial exemption year end (VAT stagger) Partial exemption year ending in year Taxable supplies in the period (excl. VAT) £ Exempt supplies in the period £ Input tax directly attributable to taxable supplies £ Input tax directly attributable to exempt supplies £ Residual (overhead) input tax £

Standard method recovery rate	—	%
Rounding basis (PE30500)	—
Residual input tax recoverable	—	£
Total exempt input tax	—	£
Exempt input tax per month (limit £625)	—	£
De minimis result	—
Input tax you can claim this period	—	£
Input tax blocked by partial exemption	—	£
Annual adjustment falls due	—

Keep this working paper. The calculation above is free, in full, with no key. A $60 licence key adds the two things you keep and repeat: a CSV working paper of every input, test and verdict for the client file, and a browser reminder set for the return your annual adjustment is declared on.

$60 once · one licence key per person or team seat · A qualified UK accountant charges £100–£250 an hour in 2026 and a bookkeeper £25–£60 (Zmartly, Accountant Fees UK 2026).

Standard method recovery rate
Splits residual input tax by the value of taxable supplies over total supplies, the standard method in VAT Notice 706 section 4.

All three de minimis tests
Runs simplified test 1, simplified test 2 and the full de minimis test, and says which one you passed - not just a single yes or no.

PE30500 rounding basis
Rounds the recovery rate up to the next whole percent, or to two decimal places when residual input tax averages more than £400,000 a month, and prices the difference.

Annual adjustment due date
Turns your VAT stagger into the partial exemption year end and the later return the compulsory annual adjustment is declared on.

CSV working paper export
Licensed layer: writes every input, every test and the verdict to a CSV you keep in the client file as your audit trail.

Annual adjustment reminder
Licensed layer: sets a browser alarm for the return the annual adjustment falls due on, so the year end does not pass unnoticed.

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