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HMRC internal manual

General Insurance Manual

Updates: General Insurance Manual

2016

published amendments

Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Interaction with Double Taxation Relief: Examples
Updated to reflect FA12 changes
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Interaction with Double Taxation Relief
Updated to reflect FA12 changes
Updated to reflect FA12 changes
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Transfer of part of the business
Updated to reflect FA12 changes
Updated to reflect FA12 changes
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Transfer of the whole business or substantially the whole business: example
Updated to reflect FA12 changes
Updated to reflect FA12 changes
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Transfer of whole or part of the business during the transitional period
Updated to reflect FA12 changes
Updated to reflect FA12 changes
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Election to accelerate receipts
Updated to reflect FA12 changes
Updated to reflect FA12 changes
Updated to reflect FA12 changes
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Companies that had previously elected not to take a tax deduction
Updated to reflect FA12 changes
Updated to reflect FA12 changes
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Insurer ceasing to trade during transitional period
Updated to reflect FA12 changes
Updated to reflect FA12 changes
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Introduction
Updated to reflect FA12 changes
Updated to reflect FA12 changes
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016
Updated to reflect FA12 changes
Equalisation reserves
Updated to reflect FA12 changes
Updated to reflect FA12 changes
Changes to reflect FA12
Updated to reflect FA12 changes
Updated to reflect FA12 changes
Updated to reflect repeal of legislation for tax treatment of equalisation reserves.
Equalisation reserves: background
Updated to reflect FA12 changes

published amendments

Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Interaction with Double Taxation Relief: Examples
Updated to fix hyperlink
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Interaction with Double Taxation Relief
Updated to fix hyperlinks
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Transfer of part of the business
Updated to fix hyperlink
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Transfer of whole or part of the business during the transitional period
Updated to fix hyperlink
Updated to fix hyperlink
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Election to accelerate receipts
Updated to fix hyperlinks
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Companies that had previously elected not to take a tax deduction
Updated to fix hyperlink
Repeal of equalisation reserves tax legislation for accounting periods ending on or after 1 January 2016: Introduction
Updated to fix hyperlinks

published amendments

Captive insurers: controlled foreign companies (CFCs)
Updated to reflect CFC regime from 1/1/13
Captive insurers: taxation issues: possible approaches
Updated to reflect updated guidance on CFCs in INTM
Captive insurers
Updated to reflect CFC regime applicable from 1/1/13