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HMRC internal manual

VAT Insurance

Services of an insurance intermediary: introductory services: call centre services

Prior to the 1 April 2013, help-line services provided to insurers for them to onward supply to their policyholders as an add-on to their insurance policies were exempt. From this date forward these services became subject to VAT at the standard rate. For more information on this please see Notice 701/36 Insurance at paragraph 10.4.