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HMRC internal manual

General Insurance Manual

Regulatory framework: classes and groups of general insurance business

‘Contract of insurance’ means any contract falling within Part 1 of Schedule 1 to the Regulated Activities Order (RAO). This lists 18 types of general insurance contract. These are the classes set out in Annex A to 73/239/EEC, the First Insurance Directive. The list is also to be found in IPRU(INS) in Part I of Annex 11.2 to Chapter 11 of Volume 1.

The 18 classes of general insurance contract are as follows:


1. Accident 10. Motor vehicle liability
2. Sickness 11. Aircraft liability
3. Land Vehicles 12. Liability of ships
4. Railway rolling stock 13. General liability
5. Aircraft 14. Credit
6. Ships 15. Suretyship
7. Goods in transit 16. Miscellaneous financial
8. Fire and natural forces 17. Legal expenses
9. Damage to property 18. Assistance



The First Non-Life Directive also groups these classes into eight groups, for the purpose of granting authorisations for more than one class of insurance. These are listed in Part II of Annex 11.2 to Chapter 11 of Volume 1 of IPRU(INS). These eight groups are as follows:



Number Description Nature of business
1 Accident and health Classes 1 and 2
2 Motor Classes 1*, 3, 7, 10
3 Marine and transport Classes 1*, 4, 6, 7, 12
4 Aviation Class 1*, 5, 7, 11
5 Fire and other property damage Classes 8 and 9
6 Liability Classes 10, 11, 12, 13
7 Credit and suretyship Classes 14 and 15
8 General All classes


*To the extent that the relevant risks are of the insured person being injured or dying, as the result of being a passenger.

These accounting classes and groups are used for the purposes of the FSA return (GIM3180).