GIM11000 - Captive insurers

This section provides background information relating to captive insurers. For a guidance on the controlled foreign company rules, please refer to INTM190000+.

1. GIM11010

   Background
2. GIM11020

   Tax havens and local organisation
3. GIM11030

   Fronting
4. GIM11040

   Commercial reasons for establishing a captive
5. GIM11050

   Taxation issues: general
6. GIM11060

   Taxation issues: possible approaches
7. GIM11070

   Controlled foreign companies (CFCs)
8. GIM11080

   Controlled foreign companies (CFCs): funded accounting
9. GIM11090

   Controlled foreign companies (CFCs): funded accounting: special tax rules
10. GIM11100

    Controlled foreign companies (CFCs): funded accounting: special tax rules: returns and dividends
11. GIM11110

    Controlled foreign companies (CFCs): funded accounting: special tax rules: time limits for enquiries, returns and payment of dividends where an acceptable distribution policy (ADP) is followed: accounting periods beginning before 1 July 2009
12. GIM11120

    Controlled foreign companies (CFCs): funded accounting: tax rules: time limits for enquiries, returns and payment of dividends where it is not established whether the non-resident company is a CFC
13. GIM11130

    Controlled foreign companies (CFCs): funded accounting: tax rules: time limits for enquiries, returns and payment of dividends where the CFC fails to pay a dividend under the acceptable distribution policy (ADP) within the time limit:
14. GIM11140

    Controlled foreign companies (CFCs): funded accounting: risk assessment
15. GIM11150

    Controlled foreign companies (CFCs): funded accounting: mixed business
16. GIM11160

    Equalisation reserves
17. GIM11170

    Section 107 FA2000
18. GIM11180

    Mortgage indemnity business
19. GIM11190

    Warranties, creditor business and service agreements: FA 2003