Closed consultation
Draft guidance: Life assurance manual
Consultation description
This draft guidance has been published to explain the application of the legislation introduced in Finance Act 2012 effective from 1 January 2013, and to allow stakeholders to comment on it.
This guidance does not include changes introduced by Finance Act 2017. This and additional material on friendly societies and mutuals will be incorporated in due course.
Send your comments on this draft guidance by email to: lamguidance.lbscotlandandni@hmrc.gsi.gov.uk. Emails can be sent in batches.
The deadline for comments is Friday 22 February 2019 at 5:30pm.
The draft guidance will be updated as necessary in the light of comments received.