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HMRC internal manual

VAT Insurance

Supplies of insurance and related services outside the UK: purpose and outline of VATINS6000

Many insurance companies and intermediaries operate in an international arena, making supplies to persons in the UK, elsewhere in the EC and outside the EC altogether. This section looks at the VAT implications of this for UK registered businesses.

Much of the information relevant to this section is covered in detail in VAT Notice 701/36: Insurance. See in particular:

  • Insurance supplied outside the UK; and
  • Insurance related services supplied outside the UK.

It is suggested that the notice is consulted first. This section will expand on but (with a few exceptions) not repeat information found in the notice.

You may also need to refer to VATPOSS for more general guidance on place of supply.