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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 9 - supplies by experts and delegated authority

  1. Item 4 does not include the supply of any services by loss adjusters, average adjusters, motor assessors, surveyors or other experts except where

  2. the services consist in the handling of a claim under a contract of insurance or reinsurance;
  3. the person handling the claim is authorised when doing so to act on behalf of the insurer or re-insurer; and
  4. that person’s authority so to act includes written authority to determine whether to accept or reject the claim and, where accepting it in whole or in part, to settle the amount to be paid on the claim.

whether to accept or reject the claim and, where accepting it in whole or in part, to settle the amount to be paid on the claim.

Supplies by certain experts fall outside the VAT exemption unless they provide claims handling services and have the correct authorisation to act on behalf of the insurer. This note is discussed in greater detail in VATINS5530 andVATINS5540.