Closed consultation

Draft guidance: Life assurance manual

• From: HM Revenue & Customs
• Published: 13 December 2018

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Summary

HMRC is seeking comments on this draft guidance about the Corporation Tax treatment of insurance companies writing life assurance and other long-term insurance business.

This consultation ran from
10:30am on 13 December 2018 to 5:30pm on 22 February 2019

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This draft guidance has been published to explain the application of the legislation introduced in Finance Act 2012 effective from 1 January 2013, and to allow stakeholders to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Send your comments on this draft guidance by email to: lamguidance.lbscotlandandni@hmrc.gsi.gov.uk.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The draft guidance will be updated as necessary in the light of comments received.

Documents

Draft guidance: Life assurance manual

PDF, 3.33 MB, 197 pages

Published 13 December 2018