Policy paper

Revenue and Customs Brief 10 (2015): VAT - direct marketing services using printed matter

This brief explains HM Revenue and Customs (HMRC) approach to supplies of direct marketing that have been wrongly treated as zero-rated supplies of delivered goods.

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HMRC has identified that a number of suppliers of printed matter combined with other services have been treating the supply as one of zero-rated delivered goods. In HMRC’s view, these supplies should properly be characterised as a supply of standard-rated direct marketing services.

Published 15 July 2015