Banks and financial institutions

Exemption

Commentary – VAT Reporter ¶40-200(1)
HMRC Guidance – Notice 718

Monetary financial services

Commentary – VAT Reporter ¶40-100(3)

Non-monetary financial services

Commentary – VAT Reporter ¶40-150(3)
HMRC Guidance – Notice 741a

Lloyd's

– see Lloyd's

Outside scope/exemption with right of recovery/zero-rating

Financial investments

Commentary – VAT Reporter ¶41-100(3)

Insurance, providing and arranging cover

Commentary – VAT Reporter ¶41-600

Search fees

Commentary – VAT Reporter ¶40-200(34)
HMRC Guidance – Notice 718

Supplied where business belongs

Creation of belonging in UK

Commentary – VAT Reporter ¶13-472
HMRC Guidance – Notice 741a

Official policy on UK agencies

Commentary – VAT Reporter ¶13-472
HMRC Guidance – Notice 741a