while i was spraying the wheels with alloy wheel cleaner i gave the exhaust a spray outside and just inside the tailpipe, left it while i cleaned the wheels gave it a quick scrub with alloy wheel brush then washed it off and hey presto.
it removed all the black soot easily, ive never done it before it was a surprise when it came up so clean, i never actually polished the tailpipes i couldnt be arsed.
1:comma alloy wheel cleaner
2:tesco alloy wheel brush (£1)
i polished the tailpipes in may last year with solvol autosol.