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Contents

Official guidance
VAT Insurance

VATINS3000 · Types of insurance

  • VATINS3010 · Purpose and outline of VATINS3000
  • VATINS3100 · Classes of insurance
  • VATINS3200 · Assurance
  • VATINS3210 · Reinsurance
  • VATINS3300 · MAT insurance
  • VATINS3400 · Run off Services
  • VATINS3500 · Captive insurance companies
  • VATINS3600 · Self-insurance
  • VATINS3610 · Transfers of annuities
  • VATINS3620 · Transfers of reinsurance contracts and related assets
  • VATINS3700 · Warranties and guarantees
  • VATINS3830 · Disaster recovery business
  • VATINS3840 · Other supplies
  1. Types of insurance: contents
  2. Types of insurance: other supplies

VATINS3840 | Types of insurance: other supplies

From HM Revenue & Customs · VAT Insurance

Some other supplies where there may be an element of uncertainty over the VAT treatment are covered in VAT Notice 701/36: Insurance. These include:

  • supplies by Friendly Societies;

  • supplies by Medical and Welfare funds;

  • supplies by Protection and Indemnity clubs;

  • funeral plans; and vehicle breakdown services.

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