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HMRC internal manual

VAT Insurance

Services of an insurance intermediary: further information on related services

Further information on the VAT treatment of related services can be found in VAT Notice 701/36: VAT Insurance. In particular information can be found on:

  • Protection and Indemnity (P & I) Club managers and agents,
  • Internet services; Run-off services supplied by third parties. (See also VATINS3400);
  • Broker managed funds; Disbursements; and Accounting for VAT on related services.