Hi Luke,
The guidance states:
The objective of the change to zero rate certain e-publications is to support literacy and reading in all of its forms, allowing e-books, e-newspapers, e-magazines and academic e-journals to be entitled to the same VAT treatment as their physical counterparts. The scope of the measure does therefore allow for the zero rating of supplies of music manuscripts, maps and charts when they are in the form of one of the publications listed in section 9.1. However, this does not cover standalone items described in items 4 and 5 of Group 3 of Schedule 8 VATA such as digital music manuscripts, maps or charts.
As you stated, a manuscript is a hand written piece of music and agree that the liability of your supplies is inconclusive.
We recommend requesting a VAT Clearance on this matter.
Please see the link below:
Find out about the Non-Statutory Clearance Service
Thank you.