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GIM11000 | Captive insurers

From HM Revenue & Customs · General Insurance Manual

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

Contents19 entries

  1. GIM11010Captive insurers: background
  2. GIM11020Captive insurers: tax havens and local organisation
  3. GIM11030Captive insurers: fronting
  4. GIM11040Captive insurers: commercial reasons for establishing a captive
  5. GIM11050Captive insurers: taxation issues: general
  6. GIM11060Captive insurers: taxation issues: possible approaches
  7. GIM11070Captive insurers: controlled foreign companies (CFCs)
  8. GIM11080Captive insurers: controlled foreign companies (CFCs): funded accounting
  9. GIM11090Captive insurers: controlled foreign companies (CFCs): funded accounting: special tax rules
  10. GIM11100Captive insurers: controlled foreign companies (CFCs): funded accounting: special tax rules: returns and dividends
  11. GIM11110Captive insurers: 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
  12. GIM11120Captive insurers: 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. GIM11130Captive insurers: controlled foreign companies (CFC): 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. GIM11140Captive insurers: controlled foreign companies (CFCs): funded accounting: risk assessment
  15. GIM11150Captive insurers: controlled foreign companies (CFCs): funded accounting: mixed business
  16. GIM11160Captive general insurers: equalisation reserves
  17. GIM11170Captive insurers: section 107 FA2000
  18. GIM11180Captive insurers: mortgage indemnity business
  19. GIM11190Captive insurers: warranties, creditor business and service agreements: FA 2003