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Contents

Official guidance
VAT Insurance

VATINS5000 · Services of an insurance intermediary

  • VATINS5010 · Purpose and outline of VATINS5000
  • VATINS5100 · The basis for the legislation
  • VATINS5110 · page to be deleted
  • VATINS5120 · UK regulation of insurance brokers and agents
  • VATINS5200 · Insurance brokers and insurance agents
  • VATINS5300 · Introductory services
  • VATINS5400 · Administration services
  • VATINS5500 · Claims handling
  • VATINS5600 · Other services excluded from the exemption
  • VATINS5610 · Legal Note 10 - claims fulfilment services
  • VATINS5700 · Services of insurance intermediary: Insurance supplied with other goods and services -Legal notes (3)-(5)
  • VATINS5800 · Insurance-related services supplied outside the UK
  • VATINS5900 · Further information on related services
  1. Services of an insurance intermediary: contents
  2. Services of an insurance intermediary: the basis for the legislation

VATINS5100 | Services of an insurance intermediary: the basis for the legislation

From HM Revenue & Customs · VAT Insurance

The VAT exemption for insurance related services is found in Item 4 to Group 2 of Schedule 9 to the VAT Act 1994. This is reproduced and explained in brief in VATINS1000.

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