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HMRC internal manual

VAT Insurance

Supplies of insurance and related services outside the UK: Who receives supplies of insurance and related services? : Recipients of supplies of related services


Intermediaries could be supplying their services to insurers (or re-insurers), insured parties or to other intermediaries in the chain of supply. Sometimes it is not easy to establish who the recipient of the supply is. Contractual and payment arrangements should assist in this, but, where it is not possible for you to determine otherwise, the supply should be assumed to be made to the insured party.

Because there can sometimes be particular difficulties in determining the place of belonging of the recipient, there are special rules applicable to Marine, Aviation and Transport (MAT) insurance and these can be found in Notice 701/36 Insurance.