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HMRC internal manual

VAT Insurance

General introduction and law: Issues arising from the VAT Legislation: UK supplies of exempt insurance

When considering whether there is an exempt supply of insurance in the UK the initialquestions you will need to ask are:

  • is the supply one of insurance (or reinsurance)? See VATINS2110, VATINS2200 and VATINS3210;
  • who is receiving the supply of insurance? See VATINS2600
  • is there a supply of effecting insurance by the holder of a block insurance policy? See VATINS2300; and
  • where there is a supply of insurance (or effecting insurance) is it a part of a single supply including other services? See VATINS7200 and VATINS7300.