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HMRC internal manual

Company Taxation Manual

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.