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HMRC internal manual

VAT Insurance

General Introduction and the Law: Law: Item 1: Insurance and Reinsurance Transactions

This item covers the supply of all insurance and reinsurance, by insurers or re-insurers belonging both in and outside the UK, whether or not the insurer or re-insurer is authorised or released from the requirement to be authorised as outlined above. Please see VATINS2530 for further information regarding unauthorised insurers.