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HMRC internal manual

VAT Insurance

From
HM Revenue & Customs
Updated
, see all updates

General introduction and the law: legal notes to Group 2: Legal Note 1 - services of an insurance intermediary

  1. For the purposes of item 4 services are services of an insurance intermediary if they fall within any of the following paragraphs -

  2. the bringing together, with a view to the insurance or reinsurance of risks, of -

(i) persons who are or may be seeking insurance or reinsurance, and  


(ii) persons who provide insurance or reinsurance;  
  1. the carrying out of work preparatory to the conclusion of contracts of insurance or reinsurance;
  2. the provision of assistance in the administration and performance of such contracts, including the handling of claims;
  3. the collection of premiums.

As this note indicates, there is a fairly wide definition of related services, which is not limited to bringing together an insurer and an insured. It includes many related activities such as administration work that is closely connected to insurance contracts. VATINS5240 to VATINS5510 cover related services in more detail.