Hmrc advertising charity. Discover VAT relief options for charity advertising. One exception is the sale of advertising space to another charity. HMRC Notice 701/58 provides further guidance. This can be treated as zero-rated if supplied to another UK charity - for details see Notice 701/58 (HMRC Website) Goods or At the moment, the digital commerce environment is mostly lawless as there are no definitive guidelines for the treatment of VAT on advertising. HMRC subsequently issued Revenue and Customs Brief 13/2020 on 8 September 2020 further clarifying the position. Learn which advertising services qualify for zero-rating and how to ensure compliance. However there are some exceptions to this rule which are set out in Notice 701/1 (HMRC website) How VAT affects charities. Jun 26, 2025 · HMRC also accepts that whilst an event must be advertised and promoted as a fundraising event, the charity need not advertise the event as being for the primary purpose of fundraising. The supply of advertising is the purchase of somebody else’s time or space. This relief is available to charities whether or not they themselves are registered for VAT. HMRC states that online promotions reach targeted individuals through web browsers, so the zero-rating doesn’t apply anymore. Sep 9, 2020 · HMRC wrote to the Charity Tax Group on 20 July 2020 clarifying their view of the VAT treatment of advertising services provided to charities. Over the years the scope of Where a charity supplies advertising services to another charity, these can be zero-rated. Apr 13, 2016 · The supply of advertising by a charity is normally taxable at the standard rate. To obtain zero rating, the charity will need to give the supplier a declaration in a suitable format. However there are some exceptions to this rule which are set out in Notice 701/1 (HMRC website) How VAT Nov 28, 2022 · Items 8, 8A 8B, 8C to zero-rate Group 15 provide for zero-rating for supplies of advertising and related services provided to charities. HMRC has published ‘Revenue and Customs Brief 13 (2020): VAT charity digital advertising relief’. Even charities and non-profits are being affected. HMRC has issued Revenue and Customs Brief 13 (2020) to explain its view on when zero-rate VAT applies for advertising services supplied by a third party to a charity. Mar 1, 2002 · Following the application of VAT to newspaper advertising in 1984, charities successfully campaigned for the retention of a zero rate for certain advertisements. Sep 7, 2020 · 8 September 2020: HMRC’s latest guidance sets out its VAT relief policy for a variety of digital advertising scenarios for charities. . Whilst there is a lot of technical detail, the salient point is that HMRC policy now provides for a wider scope of digital advertising methods to qualify for charity relief. Aug 5, 2020 · Communication with HMRC on these matters has been co-ordinated by the Charities Tax Group (CTG). It sets out HMRC’s policy on the types of digital advertising which, in HMRC’s view, fall within the zero rate. Aug 8, 2022 · The supply of advertising by a charity is normally taxable at the standard rate. You can view HMRC’s most recent response to the CTG here. Apr 13, 2016 · The reproduction of a charity logo, even when unaccompanied by any further text, is an advertisement. Sep 7, 2020 · Current position HMRC wrote to the Charity Tax Group on 20 July 2020 clarifying their view of the VAT treatment of advertising services provided to charities. lkp 9sv xqliv ifbgf ski9b qog pk3 akm2y 4nz 5rkd