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

HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

CTSA: the filing obligation: insurance companies

A further requirement for Insurance companies is to deliver a copy of the return deposited with the Financial Services Authority (FSA) under Part II of the Interim Prudential Sourcebook: Insurers (IPRU(INS)).

These returns are known as FSA returns. The FSA return required is that for the period which coincides with the period covered by the company tax return.