Standard method, all three de minimis tests and the annual adjustment date for one VAT period
| 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 | — |
This page is the working piece. The full pack has everything below.
Standard method, all three de minimis tests and the annual adjustment date for one VAT period
A qualified UK accountant charges £100-£250 an hour in 2026 and a bookkeeper £25-£60 (Zmartly, Accountant Fees UK 2026); a fixed-fee partial exemption annual review has been tendered at £625 + VAT a year.
Buy the full version — $60It takes one VAT period's taxable and exempt supplies and its three pots of input tax, applies the standard method in VAT Notice 706, rounds the recovery rate the way PE30500 requires, runs all three de minimis tests, and reports the input tax you may claim plus the date your annual adjustment falls due.
UK bookkeepers and in-house finance staff at partly exempt businesses: charities with trading arms, GP and dental practices, property landlords with a mix of opted and exempt rents, independent schools, insurance intermediaries and finance brokers. Anyone who files a VAT return where some input tax relates to exempt supplies needs this calculation every period.
General VAT calculators compute output tax on a sale; they do not attribute input tax at all. Chatbots routinely quote the de minimis limit as a quarterly figure, drop the separate fifty percent of total input tax condition, and miss the PE30500 rule that the recovery rate rounds up only while residual input tax stays under four hundred thousand pounds a month.
The whole calculation is free, forever, with no key and no cap: recovery rate, rounding basis, three de minimis tests, claimable input tax and the annual adjustment date. The twenty-nine dollar key adds a CSV working paper you keep in the client file and a browser reminder for the period the adjustment is declared on.
A qualified UK accountant charges one hundred to two hundred and fifty pounds an hour in 2026 and a bookkeeper twenty-five to sixty; a fixed-fee partial exemption annual review has been tendered at six hundred and twenty-five pounds plus VAT a year. This runs the period calculation in seconds and keeps the working.
One question, answered by the person who built it. Your email only if you want the answer sent.