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HMRC Updates VAT Deduction Rules for Overseas Insurance Intermediary Services After Tribunal Decision

  • HMRC published Revenue and Customs Brief 6 (2025) about VAT deduction on insurance intermediary services supplied outside the UK.
  • The brief explains a change in the right to input tax deduction for such services supplied before 31 December 2023.
  • The change follows the First Tier Tribunal decision in Hastings Insurance Services Ltd (2025) UKFTT 275 (TC), released on 3 March 2025.

Source: claritaxnews.com

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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