tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2022-03-14T08:58:44+00:00 HM Government tag:www.gov.uk,2005:/hmrc-internal-manuals/vat-postal-services 2022-03-14T08:58:44+00:00 VAT Postal Services VPOST primarily provides background to the exemption for postal services supplied by Royal Mail