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.
Documents
Details
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