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HMRC internal manual

VAT Insurance

From
HM Revenue & Customs
Updated
, see all updates

Types of insurance: warranties and guarantees: special requirements

There are special requirements that must be met before insurance supplied with standard rated goods or services can be treated as VAT exempt. These are discussed further in VATINS5700 to VATINS5750.

There are also Insurance Premium Tax implications that are explained in VATINS8000.