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HMRC internal manual

VAT Valuation Manual

Specific applications: Record companies: promotional recordings - standard VAT values

Where record companies issue promotional recordings free of charge and they do not qualify for relief as business gifts or samples, VAT will be due on the cost of production in accordance with paragraph 6(2)(c) of Schedule 6 to the VATA 1994. See VATVAL 11280 for the definition of samples.