Policy paper

Revenue and Customs Brief 6 (2025): VAT deduction on insurance intermediary services supplied outside the UK

This brief explains a change in the right to input tax deduction for insurance intermediary services supplied outside the UK before 31 December 2023.

From:
HM Revenue & Customs
Published
10 November 2025

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VAT deduction on insurance intermediary services supplied outside the UK

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This brief explains a change in the right to input tax deduction for insurance intermediary services supplied outside the UK before 31 December 2023, following the First Tier Tribunal decision in Hastings Insurance Services Ltd (2025) UKFTT 275 (TC), released on 3 March 2025.

Updates to this page

Published 10 November 2025

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