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Contents

Official guidance

General Insurance Manual

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GIM0001 · Introduction
GIM1000 · Legal and economic basis of insurance
GIM2000 · Accounting framework
GIM3000 · Regulatory framework
GIM4000 · Taxation of general insurance
GIM5000 · Taxation of the investment return
GIM6000 · Technical provisions
GIM7000 · Equalisation reserves
GIM8000 · Reinsurance and other forms of risk transfer
GIM9000 · Mutual insurance
GIM10000 · Non-resident insurers
GIM11000 · Captive insurers
GIM12000 · Double taxation relief
GIM99999 · Glossary
GIMUPDATE001 · General Insurance Manual: update index
GIMUPDATE070403 · General Insurance Manual: recent changes
GIMUPDATE070504 · General Insurance Manual: recent changes
GIMUPDATE071019 · General Insurance Manual: recent changes
GIMUPDATE080509 · General Insurance Manual: recent changes
GIMUPDATE081222 · General Insurance Manual: recent changes
GIMUPDATE090116 · General Insurance Manual: recent changes
GIMUPDATE090604 · General Insurance Manual: recent changes
GIMUPDATE091008 · General Insurance Manual: recent changes
GIMUPDATE091029 · General Insurance Manual: recent changes
GIMUPDATE100312 · General Insurance Manual: recent changes
GIMUPDATE100429 · General Insurance Manual: recent changes
GIMUPDATE110126 · General Insurance Manual: recent changes

Official guidance
General Insurance Manual

General Insurance Manual

From HM Revenue & Customs

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