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HMRC internal manual

VAT Insurance

Services of an insurance intermediary: Introductory services: General

It is not necessary for a contract of insurance to be concluded for an introductory service to be performed. If the customer decides not to purchase the insurance, or the insurer decides not to underwrite the risk, any work carried out by the intermediary prior to this point is still exempt.

You will see from the extract from the law in VATINS5240 that these services fall within legal note (1) (a).