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HMRC internal manual

General Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Captive insurers

This section provides background information relating to captive insurers. For a guidance on the controlled foreign company rules, please refer to INTM190000+.

  1. GIM11010
    Background
  2. GIM11020
    Tax havens and local organisation
  3. GIM11030
    Fronting
  4. GIM11040
    Commercial reasons for establishing a captive
  5. GIM11050
    Taxation issues: general
  6. GIM11060
    Taxation issues: possible approaches
  7. GIM11070
    Controlled foreign companies (CFCs)
  8. GIM11080
    Controlled foreign companies (CFCs): funded accounting
  9. GIM11090
    Controlled foreign companies (CFCs): funded accounting: special tax rules
  10. GIM11100
    Controlled foreign companies (CFCs): funded accounting: special tax rules: returns and dividends
  11. GIM11110
    Controlled foreign companies (CFCs): funded accounting: special tax rules: time limits for enquiries, returns and payment of dividends where an acceptable distribution policy (ADP) is followed: accounting periods beginning before 1 July 2009
  12. GIM11120
    Controlled foreign companies (CFCs): funded accounting: tax rules: time limits for enquiries, returns and payment of dividends where it is not established whether the non-resident company is a CFC
  13. GIM11130
    Controlled foreign companies (CFCs): funded accounting: tax rules: time limits for enquiries, returns and payment of dividends where the CFC fails to pay a dividend under the acceptable distribution policy (ADP) within the time limit:
  14. GIM11140
    Controlled foreign companies (CFCs): funded accounting: risk assessment
  15. GIM11150
    Controlled foreign companies (CFCs): funded accounting: mixed business
  16. GIM11160
    Equalisation reserves
  17. GIM11170
    Section 107 FA2000
  18. GIM11180
    Mortgage indemnity business
  19. GIM11190
    Warranties, creditor business and service agreements: FA 2003