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HMRC internal manual

VAT Insurance

HM Revenue & Customs
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What is insurance for the purposes of the exemption?: purpose and outline of VATINS2000

VATINS2000 will help you to decide whether an exempt supply of insurance has taken place. It does not cover supplies of insurance related services - these are covered in VATINS5000.

In particular, this section will cover:

  • what is ‘insurance’?;
  • supplies by block policyholders;
  • the regulation of insurance;
  • non-permitted insurers; and
  • when supplies described as ‘insurance’ are not exempt.