HMRC recently revised public notice 700/24 – Postage, Delivery Charges and Direct Marketing – and public notice 701/10 – Zero-rating of Books and Other Printed Matter.

Further to this they have also released a Brief which outlines their guidance on supplies of direct marketing; they consider many of these supplies have been wrongly treated as zero-rated supplies of delivered goods in the past and that business should review their treatment of such supplies.  The brief also provides transitional arrangements where HMRC state that they will not take action to assess for errors made in the past.  The brief can be found here.

By |September 14th, 2015|