VATINS1530 - General introduction and law: Issues arising from the VAT Legislation: UK supplies of exempt insurance related services

Insurance related services qualify for exemption only if supplied by insurance brokersor agents acting in an intermediary capacity.

»Ê¹ÚÌåÓýapp questions you need to consider are as follows:

  1. is the intermediary acting between an insurer and an insured person (or a person seeking insurance)? See VATINS5220 (if the intermediary is acting between an insurer who is not permitted, consult VATINS2530);
  2. is the intermediary an insurance broker or an insurance agent? See VATINS5200;
  3. is the intermediary supplying services that are related to insurance or reinsurance transactions? See VATINS5240; and
  4. are the related services part of a mixed or multiple supply including other services? See VATINS7400.