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Contents

Official guidance
VAT Insurance

VATINS2000 · What is insurance for the purposes of the exemption?

  • VATINS2100 · Purpose and outline of VATINS2000
  • VATINS2110 · Characteristics of insurance
  • VATINS2200 · What is insurance for the Purpose of the Exemption: Established Criteria
  • VATINS2300 · Block policyholders
  • VATINS2400 · page to be deleted
  • VATINS2500 · The regulation of insurance
  • VATINS2600 · Recharging Costs
  • VATINS2700 · Disbursements
  1. What is insurance for the purposes of the exemption?: contents
  2. What is insurance for the purposes of the exemption?: disbursements

VATINS2700 | What is insurance for the purposes of the exemption?: disbursements

From HM Revenue & Customs · VAT Insurance

A business may also argue that, rather than being in respect of exempt insurance, an insurance charge is in fact outside the scope of VAT as a disbursement (that is, a payment collected from a customer on behalf of a third party). VAT Notice 701/36: Insurance.

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