On 30 April 2020 the government announced it would bring forward the start date for the zero-rating of e-publications to 1 May 2020.

Charities that apportion membership subscriptions under Extra Statutory Concession ESC 3.35 will be able to treat e-publications provided to members as zero-rated benefits with effect from 1 May 2020.

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.