This guidance note has been prepared for PPA by Lewis Silkin to help members apply the new zero-rate for digital publications which was introduced on May 1 2020.

This guide is based on the information available at the time of publication. As the measure was brought forward from December 1 in response to the COVID-19 pandemic, HMRC has yet to publish full guidance, which is expected in July. PPA continues to lobby government on the detail of that guidance and for further examples of zero-rated publications to be added to the currently published information.

• VAT_Update_for_PPA_Members.pdf