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HMRC internal manual

VAT Insurance

Insurance with other goods and services: purpose and outline of VATINS7000

Insurance, by its nature, is often sold with something else. Often, but not always, that ‘something else’ is the product being insured. This section looks at the VAT implications of insurance being sold with other goods or services. In particular it will cover:

  • single and multiple supplies;
  • the decision of the ECJ in Card Protection Plan Ltd;
  • insurance supplied by insurers with other goods or services;
  • insurance sold by intermediaries with other goods or services.