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VATINS4010 | Insurance underwritten at Lloyd’s of London: purpose and outline of VATINS4000

From HM Revenue & Customs · VAT Insurance

VATINS4000 explains how insurance is transacted at Lloyd’s and the implications this has for VAT. It will help by:

  • giving a brief history of the development of the Lloyd’s market;

  • explaining the current working arrangements; and

  • giving details of activities carried out at Lloyd’s and their VAT treatment.