VRS8400 | Special arrangements for certain professions or trades: Sub post offices

Supplies made by sub post offices are actually made by the Post Office.

Where a sub post office operates under the same management as a normal retail outlet (for example, a convenience, tobacco and news shop (CTN) or a village store), the taxable income from the Post Office section should be excluded from the retail takings. Further guidance of the supplies that can be included in a retail scheme can be found at VRS2150 and VAT Notice 727.