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HMRC internal manual

VAT Postal Services

From
HM Revenue & Customs
Updated
, see all updates

Lists of Royal Mail universal and regulated services: unpriced (free) services

Some of these services also fall within the USO (VPOST4250).

The following services are provided free of charge by Royal Mail:

  • Return to sender as part of regulated service
  • Poste restante (mail to be collected by the recipient from a specified Post Office) (Included in definition of USO services in Royal Mail’s licence from 4 August 2011) 
  • Petitions to Parliament
  • Petitions to Her Majesty the Queen
  • Certificates of posting (Included in definition of USO services in Royal Mail’s licence from 4 August 2011) 
  • Articles for the blind (moved to USO (VPOST4250) from 1 October 2011)

As there is no consideration for these services, there is no supply for VAT purposes.

This list is correct at the date of publication, but will change from time to time as services and regulations change.