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HMRC internal manual

General Insurance Manual

General Insurance Manual: recent changes

Below are details of the amendments that were published on 16 January 2009 (see theupdate index for all updates)
| Section | Details of update | || | GIM10010 | Revised text about accounting requirements for non-UK companies | | GIM10020 | Revised text about regulatory background: general | | GIM10030 | Revised text about regulatory background: EEA insurers: ‘EEA firms’ with a branch or providing services in the UK: passport rights | | GIM10040 | Revised text about regulatory background: EEA insurers: ‘Treaty firms’ with a branch or providing services in the UK: individual Treaty rights | | GIM10050 | Revised text about regulatory background: EEA insurers: meaning of ‘branch’ and ‘provision of services’ | | GIM10060 | Revised text about regulatory background: EEA insurers: further guidance on meaning of ‘branch’ and ‘provision of services’ | | GIM10070 | Revised text about regulatory background: EEA insurers: FSA requirements on ‘branches’, ‘provision of services’ and ‘Treaty firms’ | | GIM10080 | Revised text about regulatory background: EEA insurers: no assets or regulatory returns required in UK | | GIM10090 | Revised text about regulatory background: non-EEA insurers: general | | GIM10100 | Revised text about regulatory background: non-EEA insurers: FSA returns | | GIM10110 | Revised text about scope of UK taxing rights: background | | GIM10115 | New paragraph about scope of UK taxing rights: double taxation treaties | | GIM10120 | New paragraph about scope of UK taxing rights: section 11 ICTA and OECD Model Treaty: introduction | | GIM10121 | New paragraph about scope of UK taxing rights: section 11 ICTA and OECD Model Treaty: permanent establishment | | GIM10122 | New paragraph about scope of UK taxing rights: the corporation tax charge: accounting periods beginning on or after 1 January 2003: charge on profits | | GIM10123 | New paragraph about scope of UK taxing rights: the corporation tax charge: accounting periods beginning on or after 1 January 2003: ‘independent enterprise’ | | GIM10124 | New paragraph about scope of UK taxing rights: the corporation tax charge: accounting periods beginning on or after 1 January 2003: ‘free assets’ | | GIM10130 | Revised text about scope of UK taxing rights: section 11 ICTA & Article 7 OECD Model: application to insurers | | GIM10140 | Revised text about scope of UK taxing rights: section 11 ICTA & Article 7 OECD Model: attribution of the investment return | | GIM10150 | Revised text about Scope of UK taxing rights: section 11 ICTA & Article 7 OECD Model: attribution of the investment return: regulatory guidance | | GIM10160 | Revised text about scope of UK taxing rights: : attribution of the investment return: significance of solvency margin | | GIM10170 | Revised text about scope of UK taxing rights: section 11 ICTA & Article 7 OECD Model: attribution of the investment return: OECD Commentary | | GIM10180 | Revised text about scope of UK taxing rights: section 11 ICTA & Article 7 OECD Model: attribution of the investment return: traditional Methods 1 and 2 | | GIM10190 | Revised text about scope of UK taxing rights: section 11 ICTA & Article 7 OECD Model: attribution of the investment return: treatment of interest | | GIM10200 | Revised text about scope of UK taxing rights: : section 11 ICTA & Article 7 OECD Model: attribution of the investment return: mutual agreement procedure | | GIM10210 | Revised text about scope of UK taxing rights: section 11 ICTA & Article 7 OECD Model: OECD Report on the Attribution of Profits: background | | GIM10220 | Revised text about scope of UK taxing rights: section 11 ICTA & Article 7 OECD Model: OECD Report on the Attribution of Profits: Step 1 – determining the activities and conditions of the hypothetical distinct and separate enterprise: the key entrepreneurial risk taking function | | GIM10221 | New paragraph about scope of UK taxing rights: section 11 ICTA & Article 7 OECD Model: OECD Report on the Attribution of Profits: Step 1 – determining the activities and conditions of the hypothetical distinct and separate enterprise: attribution of assets | | GIM10225 | New paragraph about scope of UK taxing rights: section 11 ICTA & Article 7 OECD Model: OECD Report on the Attribution of Profits: Step 1 – determining the activities and conditions of the hypothetical distinct and separate enterprise: investment yield | | GIM10230 | Revised text about scope of UK taxing rights: section 11 ICTA & Article 7 OECD Model: OECD Report on the Attribution of Profits: Step 2: determining the profits of the hypothetical distinct and separate enterprise | | GIM10231 | New paragraph about scope of UK taxing rights: section 11 ICTA & Article 7 OECD Model: OECD Report on the Attribution of Profits: internal and external reinsurance | | GIM10235 | New paragraph about scope of UK taxing rights: section 11 ICTA & Article 7 OECD Model: OECD Report on the Attribution of Profits: Model Article 7(4) – apportionment methods: Model Article 7(7) – interaction with other Articles | | GIM10240 | Revised text about other taxation issues: taxation of non-residents generally | | GIM10250 | Revised text about other taxation issues: FOTRA securities and War Loan | | GIM10260 | Revised text about other taxation issues: loan relationships and derivative contracts |