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Writing to HMRC for a VAT ruling

Hello all

A client has asked for me to write to HMRC to obtain a VAT ruling on their business supply of Flapjacks which is marketing as a snack meal replacement, which looking at HMRC guidelines falls under Zero Rated Supply, however on further reading the flapjack in questions is being sold as a 'slimmer's' food the guidance states ' zero rated except for meal replacements in the form of confectionery such as chocolates, or carob-coated biscuits or sweetened cereal bars or compressed fruits the ingredients of my clients flapjacks are( Chopped dates, gluten free oats (oats, oat bran 19.8%), air roasted peanuts (17.1%), sultanas, blanched peanuts (7.5%), sunflower seeds, vegetable glycerine, oligofructose (fibre), glucomannan (Konjac root extract), natural caramel flavouring, chromium picolinate)

Has anyone have any experience of how I go about writing to HMRC and what should be included in the letter to make sure I cover all the bases.

Your advice thoughts would be much appreciated

Comments

  • MonsoonMonsoon Font Of All Knowledge FMAAT, AAT Licensed Accountant Posts: 4,071
    The case mrme refers to is here
    https://www.taxation.co.uk/articles/2009/11/19/19636/it-flapjack

    And no, nothing further to add, good luck.
    mrme89
  • cobblescobbles Settling In Nicely North London WhetstoneRegistered Posts: 30
    Hi I do need a ruling I have already seen the Adsa stores ruling however as the product is considered a meal replacement
  • MonsoonMonsoon Font Of All Knowledge FMAAT, AAT Licensed Accountant Posts: 4,071
    "zero rated except for meal replacements in the form of confectionery such as chocolates, or carob-coated biscuits or sweetened cereal bars or compressed fruits"

    Sounds standard rated to me. You would have to seriously argue (with evidence?) to get them to agree it wasn't in the form of confectionary, as it sounds like it is, from the above. But I would definitely get clarification from HMRC so you're all on the same page with the VAT treatment from the outset.
  • cobblescobbles Settling In Nicely North London WhetstoneRegistered Posts: 30
    Thanks all for your reply's I have advised the client to seek a VAT Specialist advice
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