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HMRC internal manual

VAT Insurance

Administration services: current position on pension fund management/administration services

In 2002 we conducted a consultation on the VAT treatment of pension fund management (which is currently exempt as insurance when provided by an insurer). There was no conclusive outcome and, as a result, it has been decided to retain the current VAT treatment but keep it under review. If you need any assistance in the meantime please contact Financial Services (VAT and IPT) Team.