COM130120 - Returns / notices: notices and returns: insurance companies

Insurance companies should deliver to HMRC a copy of the special return deposited with the Secretary of State, under Part II of the Insurance Companies Act 1982.

These returns are DTI (Department of Trade and Industry) returns.

The DTI return required is the one for the period that coincides with the period covered by the CT return.

Where the special return is not received or the return periods do not coincide:

• do not log the return
• pass the return to a Technical Caseworker for advice.

See COM130012 for legislation applying to this subject.