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HMRC internal manual

VAT Insurance

VAT Insurance guidance: recent changes

Below are details of the amendments that were published on 6 January 2012 (see the update index for all updates)

Page Details of update
VATINS1400 Amended to outline the functions of the Value Added Tax (Place of Supply of Services) Order 1992 (SI 1992/3121) and the Value Added Tax (Input Tax)(Specified Supplies) Order 1999 (SI 1999/3121).
VATINS3610 New page added on transfers of annuities
VATINS3620 New page added on transfers of reinsurance contracts
VATINS3740 Page added on the NHBC case.
VATINS4110 Explanation of Lloyd’s syndicates, managing agents and members’ agents expanded.
VATINS4320 Clarification to the section on the registration of corporate members of Lloyd’s syndicates.
VATINS4810 Paragraphs added on the application of the reverse charge to Lloyd’s syndicates. The role of Xchanging explained.
VATINS5230 Reference added to the Beheer case.
VATINS6025 New page VATINS6025 replaces VATINS6030 to explain the application of VAT to insurance services outside the UK with effect from 2010.