Updates: VAT Insurance
2024
Page deleted following the Retained EU Law (REUL) Act.
Page to be deleted following REUL Act.
Page deleted following the Retained EU Law (REUL) Act.
Whole page to be deleted as from 01 January 2024, EU law will no longer be in force
page to be deleted as it's solely concerned with EU law
page to be deleted as it concerns EU law which will no longer have any effect from 01 jan 2024
page to be deleted as it refers to a policy change from over 4 years ago
The page refers to the position of the law before 2010 so it is no longer necessary
refers to EU law that no longer applies
whole page to be deleted as from the 1st of January 2024, EU law will no longer have any effect.
2023
Administration services: pension fund administration services
Page archived no longer relevant
Page archived no longer relevant
Administration services: contents
VATINS5430 archived. Page removed from the contents page
2022
What is insurance for the purposes of the exemption?: disbursements
Reference to VATINS6090 removed
Page archived
VAT Insurance guidance: recent changes
Page archived
Page archived
VAT Insurance guidance: recent changes
Page archived
VAT Insurance guidance: recent changes
Page archived
VAT Insurance guidance: update index
Page archived
2021
General introduction and the law: purpose of VATINS1000
Remove EU reference
General Introduction and the Law: Law: EU Law
Updating EU references.
General Introduction and the Law: Law: Why is insurance exempt under the Principal VAT Directive
EU reference updated
General Introduction and the Law: Law: UK Law
EU reference updated
General Introduction and the Law: Law: Block Policyholders
EU reference updated
EU reference updated
What is insurance for the purposes of the exemption?: characteristics of insurance
EU reference update
updated EU reference
What is insurance for the purposes of the exemption?: block policyholders
update EU reference
update CJEU references
remove EU references.
Types of insurance: transfers of annuities
update EU reference to past tense.
Remove EU reference.
Insurance underwritten at Lloyd’s of London: Lloyd’s members: corporate members other than SLPs
Update EU reference.
Services of an insurance intermediary: contents
Update EU reference.
Services of an insurance intermediary: the basis for the legislation
Update EU reference.
Services of an insurance intermediary: EU regulation of insurance brokers and agents
Updated EU references.
Services of an insurance intermediary: UK regulation of insurance brokers and agents
Remove EU reference
Services of an insurance intermediary: insurance brokers and insurance agents: general
Remove EU reference.
CJEU reference updated
update EU reference.
Updated EU references.
Services of an Insurance Intermediary: Introductory services: Medical services
Remove EU references.
Remove EU reference.
Administration services: general
Remove EU reference
Administration services: insurance mis-selling review
Remove EU reference.
Administration services: pension fund administration services
Remove EU reference
VAT treatment of pension fund management services provided by insurers
Updating EU references.
Updated EU references.
Removed EU reference.
Supplies of insurance and related services outside the UK: purpose and outline of VATINS6000
Minor update following EU Exit.
Minor update following EU Exit.
Minor update following EU Exit.
Minor update following EU Exit.
Minor EU reference update
Minor CJEU reference update
update link
VAT and Insurance Premium Tax (IPT): What is IPT?: General
Text inserted
VAT and Insurance Premium Tax (IPT): What is IPT?: Contents
Remove link to rates of IPT as it is covered in VATINS8105
VAT and Insurance Premium Tax (IPT): What is IPT?: Rates of IPT
Rates covered in VATINS8105
VAT and Insurance Premium Tax (IPT): What is IPT?: Record Keeping
Text inserted
VAT and Insurance Premium Tax (IPT): What you should look out for: Taxable intermediaries
Text added
VAT and Insurance Premium Tax (IPT): What you should look out for: Fees and commissions
Text added
VAT and Insurance Premium Tax (IPT): What you should look out for: Unauthorised insurers
Text inserted.
Services of an insurance intermediary: introductory services: Retail Distribution Review
updated links
Supplies of insurance and related services outside the UK: purpose and outline of VATINS6000
update links
Supplies of insurance and related services outside the UK: further information
update POSS link
update IPT link
update VATMARG link
VAT and Insurance Premium Tax (IPT): Purpose of VATINS8000
update IPT link
VAT and insurance premium tax (IPT): what action should be taken?: whom to contact
update UoE link
Supplies of insurance and related services outside the UK: the Specified Supplies Order
update to SSO guidance
Update to SSO guidance
2020
Corrected web address for the FCA.
2019
Supplies of insurance and related services outside the UK: the Specified Supplies Order
Updating guidance to reflect legislative changes.
Updating guidance to reflect legislative changes.
Added page on Defendant delegated authority claims handling by Lawyers re Motor Liability, Employers Liability, Public Liability and Costs Claims.
2018
VAT treatment of pension fund management services provided by insurers
Substantially updating page - previous page was essentially a placeholder.