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HMRC internal manual

VAT Finance Manual

Islamic products: intermediary services

The policy for determining whether someone is acting as an intermediary for the purposes of the finance exemption is set out in VATFIN7000.

Where someone introduces customers to products that do not involve financial services, for example transactions in land or property, the finance exemption for intermediaries will not apply and so any fees charged will be taxable at the standard rate of VAT.