This means that if you’re an insurer, the provision values which go into your partial exemption calculation are the gross premium quantities due out of your buyer inclusive of all amounts payable by you for the companies of brokers and agents acting on your behalf. Loss adjusters and related specialists are sometimes contracted to assess the value of any loss in an insurance declare. They can also be contracted to provide claims dealing with providers (information on the VAT therapy of such companies may be present in paragraph 9.3).