Distribution
VAT information for UK Distributions

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 2015 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 7240 0009.

Please note: you can distinguish between a UK payment and a foreign one by the invoice number - All foreign payment invoice numbers end in the letter ‘F’.