| HMRC Reference:Notice 701/10 (December 2011) | View Change History |
1.2 What law covers this notice?
2. The format of the Group 3 items
3. Meaning of the Group 3 items
3.4 Items with areas for completion
3.10 Maps, charts and topographical plans
4. Items not included within any of the Group 3 items
5.1 Incidental articles supplied with zero-rated items
5.6 Postage packing and delivery charges
5.7 Subsidy or vanity publishing
6. Single and multiple supplies
6.1 Transactions with more than one element
6.2 Distinguishing between single and multiple supplies
6.3 The three possible liability outcomes
6.4 Common examples and problem areas
6.5 Packages consisting entirely of items printed on paper or card (“The package test”)
6.6 The package test for charities
6.7 Promotional items in magazines
6.8 Where can I find further information about this?
7. Production of zero-rated goods
7.2 When do you supply services of an original or specialist nature?
7.3 When is your service that of the production of new zero-rated goods?
8. Liability of some common items
Do you have any comments or suggestions?
This notice cancels and replaces Notice 701/10 (October 2010).
It explains the nature of, and the circumstances when you can zero-rate books and other forms of printed matter (the items listed in Group 3 of schedule 8 of the Value Added Tax Act 1994 reproduced in paragraph 1.3).
The Value Added Tax Act 1994, section 30 provides for the zero-rating of goods listed in Schedule 8 of the Act.
Schedule 8, Group 3 sets out which books, etc. which may be zero-rated as follows:
Group 3 - Books, etc.
Item No.
1. Books, booklets, brochures, pamphlets and leaflets.
2. Newspapers, journals and periodicals.
3. Children's picture books and painting books.
4. Music (printed, duplicated or manuscript).
5. Maps, charts and topographical plans.
6. Covers, cases and other articles supplied with items 1 to 5 and not separately accounted for.
Note:
Items 1 to 6 -
(a) do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes, but
(b) include the supply of the services described in paragraph 1(1) of Schedule 4 in respect of goods comprised in the items.
The effect of paragraph 1(1) of Schedule 4 is explained in paragraph 5.3.
The words in Group 3 are used in their ordinary, everyday sense. This means they are restricted to goods produced on paper and similar materials such as card (but see paragraph 3.7). Most items qualifying for the zero-rating will be products of the printing industry (including items printed in Braille), but goods which are photocopied, typed or hand-written will, in some cases, also qualify.
Goods containing text in other formats such as audio or video cassettes or CD Rom are standard-rated. This includes the storage and distribution of text by fax, e-mail, microfiche, or any similar process. Transcripts or print-outs made of such information are zero-rated if they are supplied in the form of books, booklets, brochures, pamphlets or leaflets as defined in section 3.
The supply of text by electronic transmission (including e-books), via the internet, or similar means is also standard-rated. Such supplies are of services, not of goods, and different VAT rules will apply to them (such as those on the place of supply of services – see Notice 741A Place of supply of services.
The meaning of the individual items is explained in detail below. Whether a particular item falls within those meanings depends mainly on its physical characteristics and function but also, to a lesser extent, on its content.
These normally consist of text or illustrations, bound in a cover stiffer than their pages. They may be printed in any language or characters (including Braille or shorthand), photocopied, typed or hand-written, so long as they are found in book or booklet form.
Supplies of any of the following are zero-rated:
School work books and other educational texts in question and answer format, are zero-rated because the spaces provided for the insertion of answers are incidental to the essential character of the book or booklet. The same applies to exam papers in question and answer format provided they qualify as books, booklets, brochures, pamphlets or leaflets.
But supplies of the following are standard-rated:
These are not defined in law and whether a particular product qualifies as a brochure or pamphlet is a matter of fact and impression.
Brochures usually consist of several sheets of reading matter fastened or folded together, which are not necessarily bound in covers. They usually contain advertising material in the form of text or illustrations.
Pamphlets are similar, but are usually comprised of material of a political, social or intellectual nature.
Single sheet brochures and "Wallet" type brochures designed with a flap may be zero-rated provided they:
These are also not defined in law and again whether a particular product qualifies as a leaflet is a matter of fact and impression. Leaflets normally:
Items printed on stiff paper and card are not automatically excluded from the definition of leaflets. However we do regard the use of stiff paper and card as an indicator that the items have a function which would exclude them.
For example if the item’s main function were designed to be kept or used for a specific purpose in its own right, rather than as ancillary to another supply, it would not be a leaflet. Examples of items that would not be leaflets would be those designed to be used for any of the following:
We consider that items printed on laminated paper are designed to be kept and therefore not leaflets. On the other hand, orders of service are not normally designed to be kept and may be zero-rated.
Items which might otherwise be considered to be leaflets, brochures and pamphlets may not be zero-rated if they are primarily intended for completion or detachment. This distinguishes brochures, pamphlets and leaflets from standard-rated forms.
We accept that items are not primarily intended for completion or detachment if 25% or less of their total area consists of:
Where there is both an area for completion and a part to be detached and returned, then the two together must not exceed 25% of the total area of the publication.
Whatever the area for completion, a publication which is designed to be returned whole after completion is always standard-rated.
Newspapers are issued at least once a week in a continuous series under the same title. Each issue is usually dated and/or serially numbered. They usually consist of several large sheets folded rather than bound together, and contain information about current events of local, national or international interest.
Publications which do not contain a substantial amount of news are not newspapers.
Many newspapers also carry items such as readers’ letters, sports news, the weather forecast, crosswords and features (including feature supplements) on fashion, gardening, etc., or more specialised topics.
These are magazines issued in a series at regular intervals, more frequently than once a year, either in newspaper format or as paper-bound publications. They may contain information of a specialised nature (for example legal, medical, financial, commercial, fashion or sporting) or be of more general interest. They are normally a mixture of articles and stories with the content changed for each edition. Although they consist essentially of reading matter, they may also consist mainly of illustrations or advertising matter.
‘Poster-magazines’, which have some textual material on one side and a related picture capable of being used as a poster on the other side and which are folded into a magazine format are zero-rated as periodicals, provided they are issued at regular intervals.
Publications whose main purpose is to promote your own products or services are not journals or periodicals, even if they are published regularly. If you supply such publications, you can still zero-rate them if they fall within one of the zero-rated categories, such as brochures.
These are zero-rated, whether they are printed on paper, plastic or textiles, such as children’s rag books, unless the article is essentially a toy. Examples of articles which are standard-rated as toys include:
Supplies of the following are zero-rated:
Printed, duplicated or manuscript music of all kinds is zero-rated. It may be:
Music rolls and blank music manuscript are standard-rated.
A piece of music commissioned from a composer is standard-rated (see paragraph 7.2).
Supplies of all printed maps and charts designed to represent the natural or artificial features of countries, towns, seas, the heavens, etc are zero-rated. They can be printed on paper or other material (such as cloth) and in the form of single or folded sheets or a collection of such sheets bound together in book form (for example, an atlas).
But supplies of any of these are standard-rated:
Sheets intended for public display are standard-rated. For ‘Poster-magazines’, see paragraph 3.6.
Stationery items such as account books and exercise books are standard-rated. Some items which are standard-rated stationery when new and unused can be zero-rated if sold after they have been completed, provided that they then have the physical characteristics of a book or other zero-rated item. Examples are completed diaries or ships’ logs, but not completed stamp albums.
Individual manuscript or typed letters are standard-rated, as are collections of such letters if they are unbound or loosely bound. Permanently bound collections of letters are zero-rated.
If a ‘stock’ or basic letter is supplied with an individual name or address of the recipient added (by whatever means) that supply is standard-rated. Uncompleted ‘stock’ or basic letters may qualify as leaflets (paragraph 3.3), if the portion for completion consists of no more than the recipient’s name and address, a reference number and a signature.
Parts of books, unbound pages and separate illustrations are standard-rated.
By concession, the following are zero-rated:
See Notice 48 Extra-Statutory Concessions.
Photocopies of zero-rated items are always standard-rated unless the copies can be properly described as books, booklets, brochures, pamphlets, leaflets etc, and meet all the criteria for such items in the relevant preceding paragraphs. A bundle of photocopies would not constitute a book unless it included copies of all the pages of a book and was in a permanent binding. Photocopies of parts of books, extracts from periodicals etc cannot be zero-rated unless they are complete in themselves and have the characteristics of zero-rated items.
If you provide ‘instant’ photocopying or duplicating services and you cannot determine the VAT liability of the copies which you supply, you should charge and account for VAT at the standard rate.
Certain printed items that are not within the group 3 zero-rating and are therefore usually standard-rated, may be zero-rated when supplied to charities for use in connection with collecting monetary donations. For details see Notice 701/58 Charity advertising and goods connected with collecting donations.
Minor accessories for example dust covers, clasps, book marks, slip cases and presentation cases, supplied with any zero-rated items, are usually regarded as forming part of the zero-rated item (but see section 6).
Ring-binders and similar binders supplied on their own are zero-rated if they are designed to contain a loose-leaf book, provided the exact title of that book is printed on the outside. A company name alone is not enough for zero-rating. A binder supplied with loose-leaf pages to make a book is treated as part of the zero-rated supply whether titled or not. All other binders or files for general or office use are standard-rated. This includes binders for part works, journals or periodicals (whether specifically titled or not).
Most folders and wallets are standard-rated but if they convey information themselves they may qualify as brochures (see paragraph 3.2).
If you lend or hire out an article which is zero-rated under the rules explained in this notice, or sell a share or part interest in such an article, your supply is always zero-rated.
Libraries which charge for the loan of books will therefore be making zero-rated supplies. This will also apply to reference libraries which charge for the use of their books on their own premises.
Please note that libraries which charge for use of a number of different facilities must consider section 6.
Note: This is the effect of note (b) to group 3 of schedule 8 and paragraph 1(1) of Schedule 4 of the Value Added Tax Act 1994.
If you… |
then… |
|---|---|
|
your supply is standard-rated |
|
no VAT is due |
|
you must account for VAT on the difference between your selling price and its face value |
|
that charge is standard-rated |
Further guidance is in Notice 700/7 Business promotion scheme.
If you impose a surcharge for handling a small order, which increases the unit price of the goods, it is part of the price of the goods and is zero-rated if the goods are zero-rated.
Guidance is given in Notice 700/24 Postage and delivery charges.
Subsidy or vanity publishing occurs when an author who is unable to have work published pays a publisher to do so. If the publisher produces books which are all delivered to the author, the payment by the author is a consideration for a supply of books and is zero-rated.
If the bulk of the books remain with the publisher, payment by the author is partly for the supply of books (zero-rated) and partly for publishing services (standard-rated).
Agreement has been reached with the British Printing Industries Federation in calculating the value of such supplies which can be seen in Notice 700/57 VAT: Administrative agreements entered into with trade bodies.
When you supply the same person at the same time with a number of different goods or services or both, a transaction with more than one element occurs. You may, or may not, charge a single inclusive price for the transaction.
If the individual elements are all liable to VAT at the same rate, you can calculate the tax that is due in the normal way. If the individual elements are not liable to VAT at the same rate, you have to decide whether you are making a single supply or a multiple supply.
There are exceptions to the normal rule:
When you supply books or magazines etc packaged with another item, you must determine whether they constitute single or multiple supplies, in line with the principles established in the European Court of Justice judgment in Card Protection Plan (CPP).
You make a single supply when one element of the supply is the principal element to which all the other elements are ancillary, integral or incidental. An ancillary element does not constitute, for the customer, an aim in itself, but is a means of better enjoying the principal service (or good) supplied. Integral elements are elements that are essential, necessary or incidental to the main supply. An incidental element is something that naturally accompanies the main supply, such as packaging.
General indicators of a single supply, (although they are not conclusive), are:
You make a multiple supply if one or more element is distinct and independent. The following points may indicate that more than one supply is taking place:
There are three possible liability outcomes if zero-rated printed matter is supplied with other items:
Sometimes it is easy to identify a multiple supply, as items supplied together can be used independently of each other. Common examples are books issued with films or tapes and children’s colouring books issued with felt-tip pens. It is quite possible to use the film or tape independently of the book and, indeed, they need separate equipment to use them. Similarly, a child can use a felt-tip pen on any paper of his/her choice - it is sold with a colouring book as a marketing device.
One particular area that causes problems is children’s activity packs. These may contain zero-rated books or booklets and standard-rated items such as jigsaw puzzles or toys. You need to decide whether the omission of any one component part would diminish the pack as a whole. It is not possible to give overall guidelines on these activity packs as each one is different, and must be judged on its own merits.
Where you make a multiple supply of a package consisting entirely of items printed on paper or card, you have a choice. You can account for VAT by apportionment between the standard-rated and zero-rated elements or you can apply the package test.
For this purpose, a package is a collection of items printed on paper or card usually enclosed in some sort of wrapper. The articles must physically form a package and have a common link in that they are intended to be used together, examples are:
The package test may reduce your tax burden and be simpler than the apportionment described above. It operates as follows:
In the unlikely event that the standard and zero-rated elements cost exactly the same amount, apportionment should be applied.
Note:
(a) The outer envelope in which the package items are enclosed is not taken into account in the count, but a reply-paid envelope counts as a standard-rated item.
(b) If any item in the package is not printed on paper or card the package test cannot be applied.
If you supply a package to a charity you can treat some items connected with collecting monetary donations as zero-rated for the purposes of the package test. The items must meet the criteria set out in Notice 701/58 Charity advertising and goods connected with collecting donations.
Item... |
Treatment for the package test... |
|---|---|
Letter appealing for donations |
Zero-rated |
Printed envelopes for use with appeal letters |
Zero-rated |
Money collecting envelopes |
Zero-rated |
Stickers |
Standard-rated for the package test |
Money collecting boxes made of card |
Zero-rated |
Any item not made of paper or card |
Package test cannot be used |
If you link a cover-mounted item such as a sachet of perfume or a CD to a magazine, you can treat it as zero-rated if the following conditions are met:
This linking of goods is normally done by the publisher, but can take place at any point in the distribution chain (for example, distributor, retailer).
If at the point of linkage the supply satisfies the terms of this concession, it becomes a single zero-rated supply and will continue to be a single supply throughout the chain.
If the supply does not satisfy the terms of the concession, you will have to consider whether the supply is a single or multiple supply under the normal rules explained above.
In VAT Information Sheet 2/01 (July 2001) - "Single or Multiple Supplies - How to Decide".
Some contracts to supply services involve, to a greater or lesser extent, the production of goods zero-rated under group 3. If you supply such services, you should first consider whether the supply is of:
(a) an original or specialist nature, or
(b) the production of goods (which will be more likely if you work in the printing industry).
If… |
then… |
|---|---|
your services are of an original or specialist nature (see paragraph 7.2) |
they are always standard-rated, as any goods produced are incidental to your services |
your service is of the production of goods |
it will be zero-rated where·
those goods are themselves zero-rated (see paragraph 7.3) |
When you supply a service such as:
such services are standard-rated. When you also supply goods with those services as incidental products then you must standard-rate those goods even if they are zero-rated under group 3. Here are some examples:
However, you may zero-rate any extra copies of such items provided:
New goods are produced when the essential characteristics of the goods are altered. Note in particular in the following situations.
Where you have a contract to supply items that qualify for zero-rating, you may zero-rate any preparatory or post-production work (other than alterations) that you perform in conjunction with it. This applies whether or not you itemise the various processes on your tax invoice and charge for them separately, and even if you have employed sub-contractors.
As a sub-contractor you can only zero-rate work if you produce new zero-rated goods. If you do not produce zero-rated goods yourself, you cannot zero-rate your supply even if you know that the final product will be zero-rated. Therefore, if you provide typesetting only, your charge must be standard-rated. However, if you bind pages together to make a book (with cover) you are producing a zero-rated item and your supply can be zero-rated.
There will be occasions when a sub-contractor will need to charge VAT for a contribution to the production process, although the main printer may zero rate the supply to the final customer.
If you apply a treatment or process to someone else’s goods which produces new goods, the liability of your service follows that of the goods produced. If these new goods would qualify for zero-rating, then you have provided a zero-rated service. Any other service you provide is standard-rated including post-production alterations.
For example, if you bind loose papers into a book, your service is zero-rated but if you re-cover or otherwise repair an old volume your services are standard-rated.
In the list below we give our views of the liability of items which are commonly the subject of queries about the zero-rating for books, etc.
However, you should not assume that an article is zero-rated under group 3 just because it is not shown as standard-rated in the list, or determine liability by referring only to this list. You must satisfy yourself by reference to the general body of guidance in this notice that the product qualifies for zero-rating under one of the items of Group 3 (reproduced at paragraph 1.3).
Item |
Liability |
|---|---|
Acceptance cards |
Standard-rated |
Account Books |
Standard-rated |
Accounts (fully printed) |
Zero-rated |
Address books |
Standard-rated |
Advertising leaflets |
Zero-rated |
Agendas (fully printed) |
Zero-rated |
Albums |
Standard-rated |
Almanacs |
Zero-rated |
Amendment slips |
Standard-rated |
Amendments (loose-leaf) |
Zero-rated |
Announcement cards |
Standard-rated |
Annuals |
Zero-rated |
Antique books |
Zero-rated |
Antique maps |
Zero-rated |
Appointment cards |
Standard-rated |
Articles of association (complete in booklet form) |
Zero-rated |
Astronomical charts |
Zero-rated |
Atlases |
Zero-rated |
Autograph albums (uncompleted) |
Standard-rated |
Autograph books (completed) |
Zero-rated |
Badges |
Standard-rated |
Bags, paper |
Standard-rated |
Ballot papers |
Standard-rated |
Bankers’ drafts |
Standard-rated |
Bibliographies |
Zero-rated |
Billheads |
Standard-rated |
Bills of lading |
Standard-rated |
Bills of quantity (blank) |
Standard-rated |
Bills of quantity (completed) |
Zero-rated |
Binders |
Standard-rated (but see paragraph 5.2) |
Bingo cards |
Standard-rated |
Biorhythm charts |
Standard-rated |
Blotters |
Standard-rated |
Book covers |
Standard-rated |
Book marks |
Standard-rated |
Book tokens |
Standard-rated |
Booklets |
Zero-rated |
Bookmakers’ tickets |
Standard-rated |
Books |
Zero-rated |
Brochures |
Zero-rated |
Bulletins |
Zero-rated |
Business cards |
Standard-rated |
Calendars |
Standard-rated |
Catalogues |
Zero-rated |
Certificates |
Standard-rated |
Charts (geographical or topographical) |
Zero-rated |
Cheques and cheque books |
Standard-rated |
Cigarette cards |
Standard-rated |
Circulars |
Zero-rated |
Cloakroom tickets |
Standard-rated |
Colour cards |
Standard-rated |
Colouring books (children’s) |
Zero-rated |
Comics |
Zero-rated |
Company accounts and reports |
Zero-rated |
Compliment slips |
Standard-rated |
Copy books |
Standard-rated |
Correspondence cards |
Standard-rated |
Coupon books |
Standard-rated |
Coupons |
Standard-rated |
Credit cards |
Standard-rated |
Crossword books |
Zero-rated |
Delivery notes |
Standard-rated |
Diaries (completed) |
Zero-rated |
Diaries (unused) |
Standard-rated |
Dictionaries |
Zero-rated |
Directories (completed) |
Zero-rated |
Dividend warrants |
Standard-rated |
Dressmaking patterns |
Standard-rated |
Election addresses |
Zero-rated |
Encyclopaedias |
Zero-rated |
Engineers’ plans |
Standard-rated |
Envelopes |
Standard-rated |
Exercise books |
Standard-rated |
Fashion drawings |
Standard-rated |
Flash cards |
Standard-rated |
Folders |
Standard-rated |
Football pool coupons |
Standard-rated |
Football programmes |
Zero-rated |
Form letters |
Standard-rated (but see paragraph 4.3) |
Forms |
Standard-rated |
Framed decorative maps |
Standard-rated |
Games |
Standard-rated |
Geological maps |
Zero-rated |
Globes |
Standard-rated |
Graph paper |
Standard-rated |
Greetings cards |
Standard-rated |
Handbills |
Zero-rated |
Holiday and tourist guides |
Zero-rated |
Hydrographical charts |
Zero-rated |
Hymn books |
Zero-rated |
Index cards |
Standard-rated |
Inlay cards for cassette, CD or video |
Standard-rated |
Instruction manuals |
Zero-rated |
Insurance cover notes |
Standard-rated |
Invitation cards |
Standard-rated |
Invoices |
Standard-rated |
Journals |
Zero-rated |
Labels |
Standard-rated |
Leaflets |
Zero-rated |
Letter headings |
Standard-rated |
Letters (handwritten) |
Standard-rated |
Log books (blank) |
Standard-rated |
Loose leaf books |
Zero-rated |
Lottery tickets and cards |
Standard-rated |
Magazines |
Zero-rated |
Mail order catalogues |
Zero-rated |
Manuals |
Zero-rated |
Manuscript paper |
Standard-rated |
Manuscripts |
Standard-rated |
Maps |
Zero-rated |
Medical records |
Standard-rated |
Membership cards |
Standard-rated |
Memo pads |
Standard-rated |
Memoranda of association (completed in booklet form) |
Zero-rated |
Memorial cards |
Standard-rated |
Menu cards |
Standard-rated |
Microfiche |
Standard-rated |
Microfilm |
Standard-rated |
Microform copies |
Standard-rated |
Missals |
Zero-rated |
Monographs |
Zero-rated |
Music |
Zero-rated |
Music rolls |
Standard-rated |
Music scores |
Zero-rated |
Newspapers |
Zero-rated |
Note books, pads and paper |
Standard-rated |
Order books and forms |
Standard-rated |
Orders of Service |
Zero-rated |
Painting books (children’s) |
Zero-rated |
Pamphlets |
Zero-rated |
Paper, unprinted |
Standard-rated |
Parts of books (see paragraph 4.4) |
Standard-rated |
Pattern cards |
Standard-rated |
Periodicals |
Zero-rated |
Photograph albums |
Standard-rated |
Photographs |
Standard-rated |
Picture books |
Zero-rated |
Plans |
Standard-rated (but see paragraph 3.10) |
Playing cards |
Standard-rated |
Poll cards |
Standard-rated |
Pools coupons |
Standard-rated |
Postcards (whether completed or not) |
Standard-rated |
Poster magazines (see paragraph 3.6) |
Zero-rated |
Posters |
Standard-rated |
Prayer books |
Zero-rated |
Price cards and tags |
Standard-rated |
Price lists (fully printed leaflets or brochures) |
Zero-rated |
Printed pictures |
Standard-rated |
Programmes |
Zero-rated |
Questionnaires |
Standard-rated |
Rag books (children’s) |
Zero-rated |
Receipt books and forms |
Standard-rated |
Recipe books |
Zero-rated |
Record books |
Standard-rated |
Record labels |
Standard-rated |
Record sleeves |
Standard-rated |
Registers |
Standard-rated |
Rent books |
Standard-rated |
Reply-paid coupons and envelopes |
Standard-rated |
Reproductions of paintings |
Standard-rated |
Road maps |
Zero-rated |
Score cards |
Standard-rated |
Scrap books (blank) |
Standard-rated |
Scrap books (completed) |
Zero-rated |
Scrolls (hand-written) |
Standard-rated |
Seals |
Standard-rated |
Shade cards (unless they contain substantial printed text) |
Standard-rated |
Share certificates |
Standard-rated |
Ships’ logs (completed) |
Zero-rated |
Sports programmes |
Zero-rated |
Staff journals |
Zero-rated |
Stamp albums (whether completed or not) |
Standard-rated |
Stationery |
Standard-rated |
Stationery books |
Standard-rated |
Stickers |
Standard-rated |
Swatch books |
Standard-rated |
Swatch cards |
Standard-rated |
Sweepstake tickets |
Standard-rated |
Tags |
Standard-rated |
Temperature charts |
Standard-rated |
Text books |
Zero-rated |
Theses |
Zero-rated |
Tickets |
Standard-rated |
Time cards and sheets |
Standard-rated |
Timetables (in book or leaflet form) |
Zero-rated |
Tokens |
Standard-rated (but see paragraph 5.4) |
Topographical plans |
Zero-rated |
Toys |
Standard-rated |
Tracts |
Zero-rated |
Trade catalogues |
Zero-rated |
Trade directories |
Zero-rated |
Transcripts |
Standard-rated |
Transfers |
Standard-rated |
Transparencies |
Standard-rated |
Travel brochures |
Zero-rated |
Visiting cards |
Standard-rated |
Vouchers |
Standard-rated |
Wall charts |
Standard-rated |
Waste paper |
Standard-rated |
Wills |
Standard-rated |
Winding cards |
Standard-rated |
Wrapping paper |
Standard-rated |
Wreath cards |
Standard-rated |
Your Charter explains what you can expect from us and what we can expect from you. For more information go to Your Charter.
If you have any comments or suggestions to make about this notice, please write to:
HM Revenue & Customs
VAT Liability Team
VAT Directorate
100 Parliament Street
London
SW1A 2BQ
Please note this address is not for general enquiries.
For your general enquiries please phone our Helpline 0845 010 9000.
If you are unhappy with our service, please contact the person or office you have been dealing with. They will try to put things right. If you are still unhappy, they will tell you how to complain.
If you want to know more about making a complaint go to hmrc.gov.uk and under quick links, select Complaints.
HM Revenue & Customs is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.
We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:
We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HM Revenue & Customs unless the law permits us to do so. For more information go to hmrc.gov.uk and look for Data Protection Act within the Search facility.
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