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HMRC internal manual

General Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

General Insurance Manual: recent changes

Below are details of the amendments that were published on 29 April 2010 (see the update index for all updates)

Section Details of update  
     
GIM6620 Additional text about the appropriate amount Regulations and the alternative rule  
GIM8010 Revised text about the background of reinsurance and other forms of risk transfer  
GIM8020 Revised text about the types of reinsurance  
GIM8030 Revised text about proportional reinsurance  
GIM8050 Revised text for the surplus reinsurance example  
GIM8060 Revised text about non-proportional reinsurance  
GIM8070 Revised text for the example of excess of loss reinsurance   
GIM8080 Revised text for the example of layered treaty excess of loss reinsurance  
GIM8090 Revised text for the example of stop loss reinsurance  
GIM8100 Revised text about loss portfolio reinsurance  
GIM8110 Revised text about reinsuring Japanese earthquake risks  
GIM8120 Revised text about reinsurance and the tax issues  
GIM8130 Revised text about reinsurance and transfer pricing  
GIM8140 Revised text about reinsurance, transactions between connected persons and section 774 of ICTA 1988  
GIM8150 Revised text about reinsurance, transactions between connected persons and parent funding subsidiary  
GIM8160 Revised text about captive reinsurance  
GIM8170 Revised text about retrospective treaty reinsurance  
GIM8180 Revised text about financial reinsurance and alternative risk transfer  
GIM8190 Revised text about financial reinsurance and alternative risk transfer, and the transfer of risk  
GIM8210 Revised text about financial reinsurance and alternative risk transfer, and spread loss contracts  
GIM8220 Revised text about financial reinsurance and alternative risk transfer, and time and distance policies  
GIM8230 Revised text about financial reinsurance and alternative risk transfer, and loss portfolio transfer  
GIM8240 Revised text about financial reinsurance and alternative risk transfer, and derivatives   
GIM8260 Revised text about financial reinsurance and alternative risk transfer, and securitisation and sidecars  
GIM8270 Revised text about the accounting treatment of financial reinsurance and FRS5  
GIM8280 Revised text about the accounting treatment of financial reinsurance and the ABI SORP  
GIM8290 Revised text about financial reinsurance and the FSA guidance  
GIM8300 Revised text about the tax treatment of financial reinsurance and alternative risk transfer  
GIM8310 Revised text about enquiries into the tax treatment of financial reinsurance and alternative risk transfer  
GIM8320 Revised text about the examples of the tax treatment of financial reinsurance and alternative risk transfer  
GIM8330 Revised text about financial reinsurance and fronting  
GIM8340 Revised text about financial reinsurance and mutuals  
GIM8350 Revised text about financial reinsurance and a change of accounting treatment  
GIM8360 Revised text about financial reinsurance and the FSA return  
GIM9010 Revised text about mutuality  
GIM9020 Revised text about mutual insurance  
GIM9025 New page about Islamic takaful insurance arrangements  
GIM9030 Revised text about mutual insurance as a trade  
GIM9040 Revised text about severability of mutual and non-mutual business  
GIM9050 Revised text about the tax treatment of mutual insurance  
GIM9060 Revised text about mutual insurance and loan relationships, exchange gains & losses and financial instruments (APs beginning before 1 October 2002)  
GIM9090 Revised text about mutual insurance and loan relationships  
GIM9100 Revised text about mutual insurance and exchange gains and losses  
GIM9110 Revised text about mutual insurance and derivatives  
GIM9120 Revised text about the background of health mutuals  
GIM9130 Revised text about health mutuals and is the business mutual  
GIM9140 Revised text about captive mutual insurers  
GIM9150 Revised text about distributions by mutual insurers  
GIM9160 Revised text about the change of status to non-mutual and transitional issues  
GIM9170 Revised text about transfers of business by a mutual insurer