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HMRC internal manual

VAT Postal Services

Scope of VPOST

HM Revenue and Customs’ (HMRC) VAT manuals are the main reference material for people working in HMRC on VAT. They outline HMRC’s formal procedures and work systems and give managers and staff rules and guidelines and general advice on interpreting them.

VPOST primarily provides background to the exemption for postal services supplied by Royal Mail. Related liability issues on postage and postal services in general are addressed in: