Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Company Taxation Manual

Particular bodies: friendly societies : introduction

The guidance at CTM40300 onwards is not intended to be comprehensive. Instead, it provides an outline covering the majority of questions about friendly societies met by Local Compliance offices. The legislation in this area is lengthy and detailed. Officers are encouraged to consult CTIS (Insurance) if additional guidance is required rather than try to interpret the legislation.