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HMRC internal manual

VAT Insurance

From
HM Revenue & Customs
Updated
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General introduction and law: Issues arising from the VAT Legislation: Factors which may affect the liability of an intermediary's services

The legal notes to Group 2 make it necessary to consider a number of other factors indetermining the liability of insurance related services. These include:

  • do the disclosure provisions apply;
  • is the supply one of ‘expert’ services;
  • is the supply (or part of the supply) one of market research or promotional activities; and
  • is the service carried out to recompense a person for any loss following a claim under a contract of insurance?

VATINS5000 will help you to answer these and other questions.