Multinational Top-up Tax and Domestic Top-up Tax

MTT45400 - Particular entities and adjustments: Insurance: Contents

This section contains guidance specific to the insurance industry.

Other guidance relating specifically to the insurance industry can be found on the following pages:

• MTT21010 (guidance on the underlying profits, under 'Regulated mutual insurance entities')
• MTT45110 (meaning of ‘insurance investment entity’).

1. MTT45410

   Overview
2. MTT45420

   Profits adjusted to be before tax
3. MTT45430

   Adjustments where life assurance business carried on
4. MTT45440

   Exclusion of certain insurance reserve movement expense
5. MTT45450

   Covered taxes
6. MTT45460

   Recaptured deferred tax liabilities