Policy paper

Revenue and Customs Brief 10 (2015): VAT - direct marketing services using printed matter

This brief explains HM Revenue and Customs (HMRC) approach to supplies of direct marketing that have been wrongly treated as zero-rated supplies of delivered goods.

• From: HM Revenue & Customs
• Published: 15 July 2015

This publication was withdrawn on 9 October 2017

The information is no longer current so the page has been withdrawn.

Documents

Revenue and Customs Brief 10 (2015): VAT - direct marketing services using printed matter

HTML

Details

HMRC has identified that a number of suppliers of printed matter combined with other services have been treating the supply as one of zero-rated delivered goods. In HMRC’s view, these supplies should properly be characterised as a supply of standard-rated direct marketing services.

Published 15 July 2015