HMRC has made a minor alteration to VAT Notice 701/58: charity advertising and goods connected with collecting donations.

HMRC has confirmed that the only change to the notice was the removal of the following sentence from section 2.3: “However charities are expected to only place advertisements which comply with their charitable objects”. This change was to clarify uncertainty with the old guidance.

The section now reads:

2.3 What types of advertisements does the relief cover

The relief covers all types of advertisements on any subject, including staff recruitment. The name or logo of the charity doesn’t need to be included for relief to be allowed. This relief doesn’t override charity law or the need to meet the British Codes of Advertising or any other relevant regulations.