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Contents

Official guidance
VAT Postal Services
  • VPOST0500 · Data Protection
  • VPOST1000 · Scope of VPOST
  • VPOST2000 · Policy responsibility and advice
  • VPOST3000 · Law
  • VPOST4000 · Scope of the exemption: contents
  • VPOST5000 · International services
  • VPOST6000 · Surcharges
  • VPOST7000 · International reply coupons
  • VPOST8000 · Tailor-made incentives (TMIs)
  • VPOST9000 · Lists of Royal Mail universal and regulated services
  • VPOSTUPDATE001 · Postal services: update index
  • VPOSTUPDATE111220 · Postal Services: recent changes
  • VPOSTUPDATE130415 · VAT Postal Services: recent changes
  1. VAT Postal Services
  2. Surcharges

VPOST6000 | Surcharges

From HM Revenue & Customs · VAT Postal Services

This is where the addressee or sender makes up the difference when postage has been underpaid. This is further consideration for the supply of postage, and thus follows the liability of the relevant product.

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