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HMRC internal manual

VAT Insurance

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

Insurance related services qualify for exemption only if supplied by insurance brokersor agents acting in an intermediary capacity.

The questions you need to consider are as follows:

  1. is the intermediary acting between an insurer and an insured person (or a person seeking insurance)? See VATINS5220 (if the intermediary is acting between an insurer who is not permitted, consult VATINS2530);

  2. is the intermediary an insurance broker or an insurance agent? See VATINS5200;

  3. is the intermediary supplying services that are related to insurance or reinsurance transactions? See VATINS5240; and

  4. are the related services part of a mixed or multiple supply including other services? See VATINS7400.