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Contents

Official guidance
Company Taxation Manual

CTM40300 · Particular bodies: friendly societies

  • CTM40305 · Introduction
  • CTM40310 · Meaning of friendly society
  • CTM40315 · General scheme of taxation
  • CTM40320 · Business categories
  • CTM40325 · Exemption for basic life assurance and general annuityor endowment business (BLAGAB)
  • CTM40330 · Pension business
  • CTM40335 · Exemption for 'other business'
  • CTM40340 · Repayment claims
  • CTM40345 · Partnership societies
  1. Particular bodies: friendly societies: contents
  2. Particular bodies: friendly societies : introduction

CTM40305 | Particular bodies: friendly societies : introduction

From HM Revenue & Customs · Company Taxation Manual

The guidance at CTM40300 onwards is not intended to be comprehensive. Instead, it provides an outline covering the majority of questions about friendly societies met by Operational Offices. The legislation in this area is lengthy and detailed. Officers are encouraged to consult BAI (Technical) if additional guidance is required rather than try to interpret the legislation.

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