We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about gaining approval for a fair partial exemption special method if you deal with partial exemption for insurers.
This tax information and impact note clarifies the meaning of structural assets of an insurance company’s long-term business.
This tax information and impact note deals with the draft regulations for the tax treatment of re-insurance arrangements.
Find out about the VAT liability of insurance transactions and insurance related services.
Intellectual property insurance may not be appropriate for every business however you may find that IP insurance has numerous benefits.
This only applies to life insurance companies that carry on life assurance and other long-term business.
This measure makes changes to the legislation dealing with the re-insurance of a category of long-term insurance business.
We welcome views on the draft tax regulations to specify which assets are to be treated as structural assets of an insurance company’s long-term business.
We are seeking views on the draft regulations for the tax treatment of re-insurance arrangements.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).