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HMRC internal manual

VAT Finance Manual

HM Revenue & Customs
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Credit, debts and related services: credit and related services: credit and connected services - intermediaries and credit

Many businesses - e.g. car dealers, furnishing and electrical retailers - introduce customers to finance houses who provide credit finance for the customers’ purchases. Such retailers often receive a commission from the credit company and this would be exempt under Schedule 9, Group 5, item 5, because they are intermediary services provided by a person acting in an intermediary capacity. You should read VATFIN7200 for more information on when someone is acting as an intermediary.