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Contents

Official guidance
General Insurance Manual

GIM11000 · Captive insurers

  • GIM11010 · Background
  • GIM11020 · Tax havens and local organisation
  • GIM11030 · Fronting
  • GIM11040 · Commercial reasons for establishing a captive
  • GIM11050 · Taxation issues: general
  • GIM11060 · Taxation issues: possible approaches
  • GIM11070 · Controlled foreign companies (CFCs)
  • GIM11080 · Controlled foreign companies (CFCs): funded accounting
  • GIM11090 · Controlled foreign companies (CFCs): funded accounting: special tax rules
  • GIM11100 · Controlled foreign companies (CFCs): funded accounting: special tax rules: returns and dividends
  • 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
  • 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
  • GIM11130 · 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
  • GIM11140 · Controlled foreign companies (CFCs): funded accounting: risk assessment
  • GIM11150 · Controlled foreign companies (CFCs): funded accounting: mixed business
  • GIM11160 · Captive general insurers: equalisation reserves
  • GIM11170 · Section 107 FA2000
  • GIM11180 · Mortgage indemnity business
  • GIM11190 · Warranties, creditor business and service agreements: FA 2003
  1. Captive insurers
  2. Captive insurers: controlled foreign companies (CFCs)

GIM11070 | Captive insurers: controlled foreign companies (CFCs)

From HM Revenue & Customs · General Insurance Manual

Guidance relating to the controlled foreign company regime can be found at INTM190000+.

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