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HMRC internal manual

VAT Insurance

Supplies of insurance and related services outside the UK: legislation before January 2010

On1 January 1993 the Value Added Tax (Place of Supply of Services) Order 1992 (SI 1992/3121) directly implemented the provisions of Article 9 of the Sixth Directive. This order established the criteria for determining the place of supply of services that did not fall under the ‘basic rule’ outlined in section 7(10) VAT Act 1994. Section 7(11) provided the vires for the Place of Supply of Services Order.

Article 16 of the Place of Supply of Services Order gave the criteria for services to be supplied where they are received. The list of services covered by Article 16 was found in Schedule 5 VAT Act 1994.

The Value Added Tax (Input Tax) (Specified Supplies) Order 1999 (SI 1999/3121) determines when input tax may be recovered on certain specified supplies including insurance.