HMRC has recently announced changes to the VAT liability of certain direct marketing services using printed matter, such as addressed mail or unaddressed mail (door drops). The changes are set out in Revenue & Customs Brief 10 (2015) and in amendments to VAT Notices 700/24 and 701/10. The changes are effective from the 1 August 2015.
In a number of cases zero-rating will no longer be available and the services will attract VAT at 20%.
HMRC has also announced that where suppliers ...Continue Reading →