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HMRC internal manual

VAT Retail schemes guidance

Mail order traders: Agents’ own purchases (AOP): General

Many mail order houses recruit members of the public to act as agents. They are provided with catalogues to show to potential customers and from which to purchase goods for themselves. The agent is paid a commission on goods sold to customers, such payments being paid by the mail order house in recognition of the services provided by the agent in obtaining customers, dealing with the delivery/return of goods and handling payments for goods on behalf of the mail order house. The agent also receives a discount on their own personal purchases.