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HMRC internal manual

VAT Insurance

HM Revenue & Customs
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Services of an insurance intermediary: Legal Note 10 - claims fulfilment services

Legal Note 10 specifically excludes claims fulfilment services from the exemption. These are services supplied by a contractor under an insurance claim where settlement is made by way of repair rather than monetary restitution, such as the services of plumbers, electricians, car repairers, furniture restorers etc.