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HMRC internal manual

VAT Insurance

HM Revenue & Customs
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Types of insurance: other supplies

Some other supplies where there may be an element of uncertainty over the VAT treatment are covered in VAT Notice 701/36: Insurance. These include:

  • supplies by Friendly Societies;
  • supplies by Medical and Welfare funds;
  • supplies by Protection and Indemnity clubs;
  • funeral plans; and vehicle breakdown services.