Commentary

701/8/18 Postage stamps and philatelic supplies

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/8/18 Postage stamps and philatelic supplies

Part V8 HMRC Notices | Commentary

701/8/18
Postage stamps and philatelic supplies

July 2018

This notice cancels and replaces Notice 701/8 (November 2003).

1 Introduction

1.1 What is this notice about

This notice explains which postage stamps are free of VAT and when VAT must be applied to—

  1.  

    —     stamps;

  2.  

    —     stamped stationery;

  3.  

    —     other philatelic supplies.

Main narrative treatment—V4.126.

1.2 What's changed

The section 'Comments or suggestions' has changed to Help us improve this notice and contact details have been updated.

1.3 Who should read this notice

This notice will be of interest to—

  1.  

    —     post offices and other sellers of postage stamps;

  2.  

    —     stamp dealers;

  3.  

    —     suppliers of other philatelic materials.

1.4 Related publication

Notice 700/24 “Postage, delivery and direct marketing”.

2 Stamps valid for postage in the UK

Main narrative treatment—V3.166, V4.126.

2.1 Some stamps are VAT

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