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HMRC internal manual

VAT Insurance

HM Revenue & Customs
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Administration services: mis-selling reviews of endowment policies

Although not happening on the same scale as pension mis-selling reviews, some companies are being required to carry out endowment policy mis-selling reviews. The liability of these services when outsourced will depend upon the same criteria as those outlined above for pension review services.

All mis-selling review services became taxable from 1st April 2013 - please see VATINS5410 for more information.