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HMRC internal manual

VAT Insurance

Insurance with other goods and services: insurance supplied by insurers with other goods or services: general

Insurers make supplies of insurance as principals and, as a condition of authorisation, are restricted to carrying out activities in connection with or for the purposes of, their insurance business only. The main examples of insurance supplied with other services (regulatory restrictions prevent authorised insurers from supplying insurance with goods) are:

  • insurance supplied with add-on services - this is covered in depth in VAT Notice 701/36: Insurance and IPT.
  • engineering insurance with inspection services - see VATINS7210; and
  • fidelity insurance with reference enquiry services - see VATINS7220.