Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Insurance

HM Revenue & Customs
, see all updates

Types of insurance: purpose and outline of VATINS3000

VATINS3000 expands upon the guidance given in VATINS2000. In particular it:

  • explains some of the different types of insurance and insurers that exist; and
  • considers some of the borderline supplies that may or may not satisfy the criteria for exemption.