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HMRC internal manual

VAT Insurance

From
HM Revenue & Customs
Updated
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Insurance underwritten at Lloyd’s of London: purpose and outline of VATINS4000

VATINS4000 explains how insurance is transacted at Lloyd’s and the implications this has for VAT. It will help by:

  • giving a brief history of the development of the Lloyd’s market;
  • explaining the current working arrangements; and
  • giving details of activities carried out at Lloyd’s and their VAT treatment.