Commentary

RCB/34/11 VAT—postal and postbus services – autumn 2011

Part V16 Forms and other HMRC material

RCB/34/11 VAT—postal and postbus services – autumn 2011

RCB/34/11 VAT—postal and postbus services – autumn 2011

Revenue & Customs Brief, Issue 34. 15 September 2011

Consequential amendments to VAT legislation following the implementation of the Postal Services Act 2011

HM Revenue & Customs (HMRC) is amending the VAT legislation relating to supplies by a universal service provider of passenger transport and postal services, following the implementation of the Postal Services Act 2011 (PSA 2011). The amendments, which take effect on 1 October 2011, simply maintain the current VAT treatment of these supplies, but are necessary to reflect changes to the postal services regime

PSA 2011, which received Royal Assent on 13

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