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HMRC internal manual

VAT Insurance

Recharging Costs: Example 3

A furniture remover provides insurance to cover any loss or damage to goods for whichhe is responsible whilst they are in storage or transit. The only insured party named onthe policy (and the only person entitled to claim from the insurer) is the remover. Theremover is charging on its own insurance costs to the customer as part of its overheads.This follows the liability of the main supply.