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HMRC internal manual

VAT Insurance

HM Revenue & Customs
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General introduction and the law: purpose of VATINS1000

This section provides a background to insurance and identifies the law relating to it. It will help by:

  • identifying the appropriate parts of the EC Sixth Directive, now the Principal VAT Directive and UK VAT Law, thus establishing the legal basis to support your liability decisions;
  • including relevant background information to help clarify the law and put it in a practical context;
  • working through the basic steps in determining the liability of a supply of insurance; and
  • linking with more detailed guidance on the key issues.