Last month, HMRC issued a letter to CTG to confirm its policy relating to the zero rate for charity advertising delivered through digital media. We understand that HMRC intends to issue a Revenue & Customs Brief (R&C Brief) in the next few days or weeks, which will further clarify their position on this specific point.

Since the R&C Brief will then become the sole policy statement of HMRC (having thus superseded their July letter), charities and their advisers may wish to consider awaiting the text of the R&C Brief before committing to further action in this regard.