Rachel – another thought..

I already watermark each purchase individually with my buyer’s email & address to protect against copyright theft. No customer gets exactly the same chart as another because of this “personalisation” which I’ve been doing for months anyway.

I’m wondering (but assuming it’s not) whether this might classify as a “hands on” element and move it from the automatic issue into one that includes a service element. Or perhaps the chart itself would still be VATable?

It’s not easy to work through all the implications!

(especially when HMRC themselves say such confusing things as “email communications with attachments” are not digital products.

Again, my interpretation (and that of the HMRC helpline) is that this only says I don’t need to register if (for instance) I send a photo to my mum by email. If it was a digital product she’d paid for, it would still count.

Is that your interpretation too?

Sarah