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HMRC internal manual

VAT Finance Manual

Intermediaries: When is someone acting as an intermediary?: What does "....bringing together..." mean?

In most cases, but not necessarily all, to bring together the parties an intermediary will be introducing them to each other for the first time. However, there may be instances where the parties are already known to one another, as was the case in Debt Management Association Ltd (see VATFIN3250).

Whether a person actually brings together the parties is a key issue for the intermediaries’ exemption and each case must be decided on its own facts.