VPOST9200 | Lists of Royal Mail universal and regulated services: unpriced (free) services
From HM Revenue & Customs · VAT Postal Services
Some of these services also fall within the USO (VPOST4250).
The following services are provided free of charge by Royal Mail:
Return to sender as part of regulated service
Poste restante (mail to be collected by the recipient from a specified Post Office) (Included in definition of USO services in Royal Mail’s licence from 4 August 2011)
Petitions to Parliament
Petitions to Her Majesty the Queen
Certificates of posting (Included in definition of USO services in Royal Mail’s licence from 4 August 2011)
Articles for the blind (moved to USO (VPOST4250) from 1 October 2011)
As there is no consideration for these services, there is no supply for VAT purposes.
This list is correct at the date of publication, but will change from time to time as services and regulations change.