Robuta

https://www.gov.uk/guidance/partial-exemption-vat-notice-706?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=80960e11-87be-4cad-af23-ec66b1470953&utm_content=immediately
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
partial exemptiongov ukvatnotice
https://www.gov.uk/guidance/apply-for-a-partial-exemption-special-method?utm_medium=email&utm_campaign=govuk-notifications&utm_source=ad7602dc-c46c-4572-9278-294a79b33974&utm_content=daily
Use this service to apply for a Partial Exemption Special Method to recover input tax on goods or services you supply.
partial exemptionspecial methodgov ukapply
https://www.gov.uk/hmrc-internal-manuals/vat-partial-exemption-guidance/pe23000
partial exemptiongov ukprinciplesapportionmenthmrc
https://www.gov.uk/hmrc-internal-manuals/vat-partial-exemption-guidance/pe41000
partial exemptionspecial methodsconsideration