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Summary
Seeking views to explores the implications for both life and general insurers, and about the future of life company taxation.
This consultation ran from to
Consultation description
The EU Solvency Directive II will supersede the current regulatory reporting requirements for insurance companies. The taxation of life companies is at present based on the regulatory reporting, so changes will be needed to the life company tax code. Solvency II will also impact on the taxation of non-life insurance companies. These changes will occur against the background of anticipated new accounting standards for insurance companies.
The Government has already been consulting informally on the changes needed, and has now published this formal consultation document, which explores the implications for both life and general insurers, and invites wider debate about the future of life company taxation.
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This file may not be suitable for users of assistive technology.
Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.