United Kingdom

VAT/GST Partial Exemption Automation 

Partial Exemption

VAT/GST Return automation incorporating partial exemption calculations and the determination of recovery rate percentages


With tax authorities increasingly focused on indirect tax compliance and additional regulatory burdens being placed on partly exempt taxpayers, more time and effort is required to evidence the accuracy and completeness of the numbers in the partial exemption calculations and subsequent VAT/GST return.

The Scope

  • Partly exempt businesses, e.g. banks, insurance companies, investment firms and companies managing large property portfolios, are all likely to undertake partial exemption calculations as part of the process of preparing a VAT/GST return
  • Accurately documenting the underlying numbers can be difficult when using a typical spreadsheet approach



  • Governance and risk management
  • Audit trail accessibility
  • Detailed reporting and analysis 

KPMG’s offerings

KPMG have two main offerings to help our clients automate their VAT/GST return incorporating partial exemption calculations and calculating recovery rate percentages.


These are:


  • Technology services: KPMG designed partial exemption software implemented in a client’s environment.
  • Consulting services: Undertaking the generation of the VAT/GST return including partial exemption calculation and recovery rate fractions, using KPMG designed partial exemption software.

Contact us

Geoff Morgan KPMG in the UK

Geoff Morgan
Senior Manager

Indirect Tax Technology
KPMG in the UK

020 7694 1150

email Geoff



For further information or general enquiries please click here.