V16.845 Local Authorities—Agreement Of S 33 Recovery Methods

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Commentary

Part V16 Forms and other HMRC material

VAT Information Sheet 2/99, February 1999

This Information Sheet should be read in conjunction with Information Sheet 7/98 dated June 1998 [see V16.840].

This Information Sheet explains the position where a s 33 body does not have a recovery method in place that has been agreed with Customs.

1 Background

All s 33 bodies should have an agreed method in place to enable them to accurately assess their partial exemption position. If a s 33 body has a method in place that has been agreed with Customs, they are required to continue using this method until it is either withdrawn by Customs or a new method is agreed.

2 No agreed method in place

If a method has not been agreed between Customs and a s 33 body

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