September 10th, 2015

The Changing VAT Treatment of the Distribution of Direct Marketing Materials

HMRC has recently updated its guidance on the VAT treatment of direct marketing, including posting or arranging the posting of publicity material to customers.  This includes door drops.

HMRC’s view is that supplies of printed materials that are combined with other services such as marketing should be categorised as a single supply of standard rated direct marketing services.  Such services would previously have been treated as a single supply of zero rated services.

You can find out more information in R&C Brief 10 (2015).

In light of this update, you should ensure that standard rated VAT is accounted for on any direct marketing services you perform on behalf of your clients from 1 August 2015 onwards.

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John manages a wide portfolio of owner managed businesses and oversees the smooth operation of the firm’s payroll department.

After obtaining his degree in mathematics from the University of Liverpool, John joined Jonathan Ford & Co in 2004 and qualified as a chartered accountant four years later. John likes to keep abreast of developments in tax and accounting and is responsible for the mentoring of junior staff.

Outside of work, John enjoys powerlifting and is a Liverpool FC season ticket holder.

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