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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 8 October 2009 (see the update index for all updates)

Section Details of update  
     
GIM6000 Revised index and summary of Chapter (about technical provisions)  
GIM6010 Revised index and summary of background pages about technical provisions  
GIM6020 Revised text about Unearned Premium Provision  
GIM6030 Revised text about Unexpired Risks Provision  
GIM6040 Revised text about Unexpired Risks Provision and the differences between accounts and regulatory return  
GIM6050 Revised text about Unexpired Risks Provision and discounting  
GIM6070 Revised text about Unexpired Risks Provision and mortgage indemnity business  
GIM6080 Revised text about technical provisions  
GIM6090 Revised text about technical provisions and accounting practice  
GIM6100 Revised text about technical provisions and reported claims and ‘incurred but not reported’ (IBNR)  
GIM6110 Revised text about technical provisions and salvage, subrogation and reinsurance recoveries  
GIM6120 Revised text about technical provisions and exchange gains and losses  
GIM6130 Revised text about technical provisions and claims handling expenses  
GIM6145 New page with revised index and summary of technical provisions and section 107 FA2000 (periods of account beginning on or after 1 January 2000 and ending before 19 July 2007)  
GIM6150 Revised text about section 107 FA2000 and its repeal  
GIM6160 Revised text about section 107 FA2000 and definitions  
GIM6170 Revised text about section 107 FA2000 and excesses and deficiencies  
GIM6180 Revised text about section 107 FA2000 and disclaimers and transitional provision in relation to the repeal of section 107  
GIM6190 Revised text about the General Insurance Reserves (Tax) Regulations  
GIM6200 Revised text about the General Insurance Reserves (Tax) Regulations and the overview of the calculation  
GIM6210 Revised text about the General Insurance Reserves (Tax) Regulations and the summary of regulation 3  
GIM6220 Revised text about the General Insurance Reserves (Tax) Regulations and ‘the original provisions’  
GIM6230 Revised text about the General Insurance Reserves (Tax) Regulations and ‘the cost of settling liabilities’  
GIM6240 Revised text about the General Insurance Reserves (Tax) Regulations and connected companies, reinsurance and novation  
GIM6250 Revised text about the General Insurance Reserves (Tax) Regulations and discounting   
GIM6260 Revised text about the General Insurance Reserves (Tax) Regulations and margin for error  
GIM6270 Revised text about the General Insurance Reserves (Tax) Regulations and cumulative excess or deficiency  
GIM6280 Revised text about the General Insurance Reserves (Tax) Regulations and intervening periods  
GIM6290 Revised text about the General Insurance Reserves (Tax) Regulations and adjustments where there was a deficiency and a section 107(4) election had been made  
GIM6300 Revised text about the General Insurance Reserves (Tax) Regulations and the example of adjustments where there was a deficiency and a section 107(4) election had been made  
GIM6310 Revised text about the General Insurance Reserves (Tax) Regulations and the interest rate   
GIM6320 Revised text about the General Insurance Reserves (Tax) Regulations and Unearned Premium Provision and Unexpired Risks Provision  
GIM6330 Revised text about the General Insurance Reserves (Tax) Regulations and the example of a calculation   
GIM6340 Revised text about the General Insurance Reserves (Tax) Regulations and transfers of business  
GIM6350 Revised text about the General Insurance Reserves (Tax) Regulations and currency accounting (periods ending before 5 December 2003)  
GIM6360 Revised text about the General Insurance Reserves (Tax) Regulations and currency accounting (periods beginning on or after 5 December 2003)   
GIM6370 Revised text about the General Insurance Reserves (Tax) Regulations and amendments to Finance Act 1993 rules made in Finance Act 2004  
GIM6380 Revised text about the General Insurance Reserves (Tax) Regulations and insolvent companies  
GIM6390 Revised text about the General Insurance Reserves (Tax) Regulations and disclaimers  
GIM6410 Revised text about the General Insurance Reserves (Tax) Regulations and apportionments  
GIM6420 Revised text about the General Insurance Reserves (Tax) Regulations and companies new to the Regulations  
GIM6430 Revised text about the General Insurance Reserves (Tax) Regulations and funded accounting  
GIM6440 Revised text about the General Insurance Reserves (Tax) Regulations and the example of funded accounting   
GIM6500 New page with index of pages about Schedule 11 FA2007  
GIM6510 New page about the background to Schedule 11 FA2007  
GIM6520 New page about Schedule 11 FA2007 and definitions  
GIM6530 New page about Schedule 11 FA2007 and paragraph 1 restriction on amount of technical provisions  
GIM6540 New page about Schedule 11 FA2007 and paragraph 2 enforcement (introduction to and restriction on use)  
GIM6550 New page about Schedule 11 FA2007 and paragraph 2 enforcement (scope and procedural issues)  
GIM6560 New page about Schedule 11 FA2007 and paragraph 2 enforcement (person to prepare report)  
GIM6570 New page about Schedule 11 FA2007 and paragraph 2 enforcement (appeal against issue of a notice)  
GIM6580 New page about Schedule 11 FA2007 and paragraph 2 enforcement (penalties for failure to comply with a notice)  
GIM6590 New page about Schedule 11 FA2007 and procedure following production of a report  
GIM6600 New page about the background to the appropriate amount Regulations  
GIM6610 New page about the appropriate amount Regulations and the main rule  
GIM6620 New page about the appropriate amount Regulations and the alternative rule  
GIM6630 New page about the appropriate amount Regulations and the rules applicable to both methods  
GIM6640 New page about the appropriate amount Regulations and background about enquiries  
GIM6650 New page about the appropriate amount Regulations and the risk assessment for enquiries  
GIM6660 New page about the appropriate amount Regulations and identifying outliers  
GIM6670 New page about the appropriate amount Regulations and group regulatory returns