The rule at 4.3 is about the personalising, not the printing. A stock letter supplied with an individual name or address of the recipient added, by whatever means, is standard-rated. By whatever means covers digital inkjet on a web press exactly as it covers a typed name, so a long variable-data run is standard-rated even where the identical unpersonalised run would have been a leaflet. The reference number and signature that go with a name are not what causes it: HMRC allows an uncompleted stock letter to qualify as a leaflet where the portion for completion is no more than the name, address, a reference number and a signature.
What decides it?
The name or address is printed on. Take it off and the same letter can be a leaflet.
Where does this come from?
HMRC VAT Notice 701/10, paragraph 4.3, HMRC's guidance on zero rating books and printed matter. See the notices we work from.
Some real jobs
A mail-merged renewal letter with the customer's name and account number20%
A stock letter with the individual's details added, which 4.3 standard-rates.
The same letter printed blank for the client to address0%
Uncompleted stock letters may qualify as leaflets.
