HMRC's A to Z names certificates, and share certificates separately. A certificate is not reading matter distributed for general information: it is a single document, often with a name filled in, made to be kept or framed. That puts it outside the leaflet characteristics on several counts at once, and where a name or number is completed on it 3.4 applies too. Nothing about the stock, the foiling or the seal is what decides it, and section 8 lists seals as standard-rated in their own right.
What decides it?
A single document made to be kept, usually personalised.
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
Training certificates printed with each candidate's name20%
Certificates are listed as standard-rated, and the personalising is a further reason.
Blank certificates for a school to complete20%
Still a certificate, and it is supplied to be completed.
