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Official guidance
VAT Insurance

VATINS3700 · Types of insurance: warranties and guarantees

  • VATINS3705 · General
  • VATINS3710 · Warranties that are not insurance
  • VATINS3720 · Establishing the liability of extended warranties
  • VATINS3730 · Special requirements
  • VATINS3740 · NHBC
  1. Types of insurance: warranties and guarantees: contents
  2. Types of insurance: warranties and guarantees: special requirements

VATINS3730 | Types of insurance: warranties and guarantees: special requirements

From HM Revenue & Customs · VAT Insurance

There are special requirements that must be met before insurance supplied with standard rated goods or services can be treated as VAT exempt. These are discussed further in VATINS5700 to VATINS5750.

There are also Insurance Premium Tax implications that are explained in VATINS8000.

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