Related HMRC Manuals

52A(1)  This section applies where–

(a)at or about the time when a higher rate contract is effected, and

(b)in connection with that contract,

a fee in respect of an insurance-related service is charged by a taxable intermediary to a person who is or becomes the insured (or one of the insured) under the contract or to a person who acts for or on behalf of such a person.

52A(2)  Where this section applies–

(a)a payment in respect of the fee shall be treated for the purposes of this Part as a premium received under a taxable insurance contract by an insurer, and

(b)that premium–

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