HMRC's A to Z names announcement cards, along with acceptance cards and correspondence cards. These are cards sent to particular people, kept, and often displayed, so none of the leaflet characteristics apply: they are not printed in quantity for general distribution and they are not made to be read once and thrown away. The same news set as a printed letter to a mailing list is judged differently, because an uncompleted stock letter can qualify as a leaflet.
What decides it?
A card sent to named people and kept.
Where does this come from?
HMRC VAT Notice 701/10, section 8, HMRC's guidance on zero rating books and printed matter. See the notices we work from.
Some real jobs
Cards announcing a new business address20%
Announcement cards are listed as standard-rated.
The same announcement as an unpersonalised letter to the mailing list0%
An uncompleted stock letter may qualify as a leaflet under 4.3.
