VAT Input Tax Deduction Changes for Overseas Insurance Intermediary Services Before 31 December 2023

• Explains changes to VAT input tax deduction rules for insurance intermediary services supplied outside the UK.
• Applies to services provided before 31 December 2023.
• Issued by HM Revenue & Customs.
• Published on 10 November 2025.

Source: gov.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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