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HMRC internal manual

VAT Insurance

From
HM Revenue & Customs
Updated
, see all updates

Insurance with other goods and services: Single and Multiple Supplies: General

When you come across insurance being sold with something else, the VAT treatment of the insurance and what it is being sold with will depend upon which of the following applies:

single supply - the insurance and what it is sold with are components of one supply, with one overall VAT liability; or

multiple supplies - the insurance and what it is sold with are separate supplies, each with its own VAT liability.