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HMRC brief on VAT on direct marketing services using printed matter

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HMRC has published Revenue & Customs Brief 10/2015: VAT – direct marketing services using printed matter following further consultation with the Charity Tax Group and the Direct Marketing Association.

HMRC says it regards supplies of printed matter combined with other services as supplies of standard-rated direct marketing services, not zero-rated delivered goods. HMRC accepts that its guidance in Notice 700/24 was not clear and has agreed transitional arrangements to take no action in respect of incorrectly zero-rated separate single supplies of either addressed or unaddressed mail made prior to 1 August 2015. Anti-forestalling applies to payments or invoices after 9 June 2015 for deliveries to take place after 31 July 2015.

Suppliers wishing to adopt the transitional arrangements must notify HMRC by 30 November 2015. See

Issue: 1272
Categories: News