Commentary

RCB/15/16 VAT—use and enjoyment of insurance repair services

Part V16 Forms and other HMRC material

RCB/15/16 VAT—use and enjoyment of insurance repair services

RCB/15/16 VAT—use and enjoyment of insurance repair services

Revenue & Customs Brief, Issue 15. 28 September 2016

1 Purpose of this brief

To alert those affected by a change to the place of supply of insurance repair services which is being introduced on 1 October 2016.

2 Who needs to read this

You should read this if you provide repair services to an insurer (or their agent) or an insurer (or agent) that is obliged to repair goods belonging to the insured party.

3 Background

When an insurance claim is made for damage to the insured's goods, the insured will normally be the recipient of the

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