Hi Bret,
Got it working using the Simple player sample, I was testing on using the HTML5 custom sample from the IMA SDK, reason I picked the URL from the Flash SDK as it was the only place I could find a reference VMAP tag before I create my own.
Not 100% sure why it wasn't working in the custom example but I will go back and check through the logic, as may be something other than the tag.
Thanks for your response
Andrew