This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Retail schemes guidance

Special arrangements for certain professions or trades: Sub post offices

Supplies made by sub post offices are actually made by the Post Office, the sub postmaster being treated as employed by the Post Office.

Where a sub post office operates under the same management as a normal retail outlet (for example, a convenience, tobacco and news shop (CTN) or a village store), the takings from the Post Office section should be segregated from the retail takings.

Post Office supplies are not retail supplies for the purposes of the retail schemes and can be disregarded for turnover purposes.