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HMRC internal manual

VAT Insurance

From
HM Revenue & Customs
Updated
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General introduction and the law: law relating to international supplies of insurance

The criteria for deciding the place of supply of insurance and related services are given in sections 7(10) and 9 VAT Act 1994 and the Value Added Tax (Place of Supply of Services) Order 1992 (SI 1992/3121).

The Value Added Tax (Place of Supply of Services) Order 1992 (SI 1992/3121) determines whether a supply of insurance or insurance related services takes place in the UK

The Value Added Tax (Input Tax)(Specified Supplies) Order 1999 (SI 1999/3121) provides for input tax recovery on certain ‘specified supplies’ of insurance

The extent to which VAT may be recovered on supplies of insurance and related services is provided by the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 (SI 1999/3121).

VATINS6000 deals with international supplies of insurance.