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Updates: VAT Insurance

2024

1 February 2024 published amendments

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

page to be deleted as it's solely concerned with EU law

page to be deleted

page to be deleted as it concerns EU law which will no longer have any effect from 01 jan 2024

page to be deleted

page to be deleted as it refers to a policy change from over 4 years ago

to be deleted

The page refers to the position of the law before 2010 so it is no longer necessary

to be deleted

refers to EU law that no longer applies

24 January 2024 published amendments

page to be deleted

whole page to be deleted as from the 1st of January 2024, EU law will no longer have any effect.

2023

10 October 2023 published amendments

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

4 October 2022 published amendments

2021

30 June 2021 published amendments

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

General introduction and law: Issues arising from the VAT Legislation: The status of the supplier of the insurance service

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

What is insurance for the purposes of the exemption?: decision of the ECJ in Forsakringsaktiebolaget Skandia (Skandia)

update CJEU references

What is insurance for the purposes of the exemption?: the regulation of insurance: permission under Section IV of the Financial Services and Markets Act (FSMA)

remove EU references.

Types of insurance: transfers of annuities

update EU reference to past tense.

Insurance underwritten at Lloyd’s of London: Lloyd’s members: individual members and Scottish limited partnerships (SLPs)

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.

Services of an insurance intermediary: insurance brokers and insurance agents: decision of the CJEU in Arthur Andersen & Co Accountants C472/03 (Andersen)

CJEU reference updated

Services of an insurance intermediary: insurance brokers and insurance agents: insurance involving more than one broker or agent

update EU reference.

Services of an insurance intermediary: insurance brokers and insurance agents: services of an insurance intermediary

Updated EU references.

Services of an Insurance Intermediary: Introductory services: Medical services

Remove EU references.

Services of an Insurance Intermediary: Introductory Services: Introducer Appointed Representatives (IARs)

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.

Services of insurance intermediary: Insurance supplied with other goods and services -Legal notes (3)-(5): General

Removed EU reference.

Supplies of insurance and related services outside the UK: purpose and outline of VATINS6000

Minor update following EU Exit.

Supplies of insurance and related services outside the UK: Who receives supplies of insurance and related services? : Recipient of supplies of insurance

Minor update following EU Exit.

Supplies of insurance and related services outside the UK: Who receives supplies of insurance and related services? : Recipients of supplies of reinsurance

Minor update following EU Exit.

Supplies of insurance and related services outside the UK: insurance ‘directly linked’ to the export of goods

Minor update following EU Exit.

Insurance with other goods and services: Single and Multiple Supplies: The Court of Justice of the European Union (CJEU) Judgement in Card Protection Plan Ltd (CPP)

Minor EU reference update

Insurance with other goods and services: Single and Multiple Supplies: Ruling of the CJEU on single/multiple supplies

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.

2019

8 March 2019 published amendments

4 January 2019 published amendments

Claims handling: Contents

Added page on Defendant delegated authority claims handling by Lawyers re Motor Liability, Employers Liability, Public Liability and Costs Claims.

2018

27 November 2018 published amendments

VAT treatment of pension fund management services provided by insurers

Substantially updating page - previous page was essentially a placeholder.