VAT information for UK Distributions

If you are registered for VAT in the UK as an individual our understanding is as follows:

  • The receipt of UK distributions from us is income liable to VAT.
  • If you are registered for VAT as an individual (ie. in your own name) then you should send us a VAT invoice enabling us to then pay you the relevant VAT.
  • If you are only registered for VAT as a third party (e.g. limited company) we are not able to pay VAT on your UK payments.
  • If you are registered for the VAT Self Billing Scheme, VAT will be shown separately and included in the payment we make to you and a self billing invoice will be enclosed with our payment.
  • If you are not registered for the VAT Self Billing Scheme we will pay you without including VAT on the total distribution.
  • Whether registered for self billing or not the total distribution (ignoring any VAT or management fee deductions) is an output for the purposes of completing your VAT return and should be included in box 6.
  • The VAT paid to you by us is output VAT and should be included in box 1.
  • The management fee is a VAT input and should be included in your VAT return in box 7.
  • The VAT on the management fee is a VAT input and should be reclaimed and included in box 4.
  • If you are registered for the VAT flat rate scheme the gross receipt of UK distributions from us should be treated as an output for the purposes of calculating the amount of VAT you pay.

If you are already on our self-billing scheme:

  • If you are registered personally for VAT your personal details will be included in the self-billing invoicing and paperwork and VAT will be added to the payment due to you.  
  • If we are authorised by you to make the payment due to you to be paid instead to your personal service company as your nominated agent.  We will do this on your behalf but the self- billing invoicing, paperwork and VAT details will be in your personal name as this income will be yours not your company’s.  

These are guidance notes for your assistance only and we do not accept liability for the content. You should at all times refer to the VAT regulations and seek advice from your professional advisors.

CODES ON YOUR INVOICE
Codes used on 2012 Distribution Scheme

12PT = Peak Time Repeat
12DT = Off-Peak Repeat
12NT = Night-time Repeat
12ST = Secondary Transmission within 28 Days
12REG ST = Secondary Transmission within 28 Days on a Regional Channel
12REG PT = Regional Peak Time Repeat
12REG DT = Regional Off-Peak Repeat
12REG NT = Regional Night-time Repeat
12MTX = Multiple Transmissions on a UK Digital/Satellite Channel
12BBCW = Any Number of Repeat Transmissions on BBC World
12ZA = Overseas Sale – Zone A*
12ZB = Overseas Sale – Zone B*
12ZC = Overseas Sale – Zone C*
12TA = Trapped Audience (eg. Airlines)
12DVDA = DVD Sales
12DVDB = DVD UK Sales (number of copies unknown)
12DVDC = DVD Foreign Sales (number of copies unknown)
12GIVE = Giveaway

PREVIOUS CODES YOU MAY ALSO FIND ON YOUR INVOICE

PT = Peak Time Repeat
DT = Off-Peak Repeat
NT = Night-time Repeat
28 = Secondary Transmission within 28 Days
REG PT = Regional Peak Time Repeat
REG DT = Regional Off-Peak Repeat
REG NT = Regional Night-time Repeat
MTX = Multiple Transmissions on a UK Digital/Satellite Channel
BBCW = Any Number of Repeat Transmissions on BBC World
Z1A = Overseas Sale – Zone 1A
Z1B = Overseas Sale – Zone 1B
Z2A = Overseas Sale – Zone 2A
Z2B = Overseas Sale – Zone 2B
Z3A = Overseas Sale – Zone 3
Z4A = Overseas Sale – Zone 4
TAA = Trapped Audience (eg. Airlines)
DVDA = Video/DVD Sales
DVDB = Video/DVD Sales (number of copies unknown)
VOD = Video-on-Demand
UKA = UK Sale

For more information on how to claim VAT on UK payments or join the self-billing scheme please call the Directors UK Office on 020 740 0009.

Dated February 2015